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METHODS OF 

MUNICIPAL TAXATION AND ASSESSMENT 
IN THE DISTRICT OF COLUMBIA 


COMPLETED TO AND INCLUDING 
THE 59TH CONGRESS 


Compiled by 

WILLIAM TINDALL 

Secretary of the Board of Commissioners of the District of Columbia 


Printed for use of the Committee on the District of Columbia 
House of Representatives 



WASHINGTON 

GOVERNMENT PRINTING OFFICE 
1908 


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METHODS OF 

MUNICIPAL TAXATION AND ASSESSMENT 
IN THE DISTRICT OF COLUMBIA 


COMPLETED TO AND INCLUDING 
THE 59TH CONGRESS 


Compiled by 

WILLIAM TINDALL 

Secretary of the Board of Commissioners of the District of Columbia 


Printed for use of the Committee on the District of Columbia 
House of Representatives 



WASHINGTON 

GOVERNMENT PRINTING OFFICE 
1908 







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METHODS OF TAXATION IN THE DISTRICT OF COLUMBIA. 


GENERAL ASSESSMENTS. 

ASSESSMENT OFFICIALS. 

Assessments of both real and personal property are made by a 
permanent board of assistant assessors consisting of five members, 
three of said board being designated by the assessor to act as the 
assessors of real estate and as the excise board and the two other 
members of said board designated by the assessor to compose the 
board of personal tax appraisers. All five members of said board 
of assistant assessors, together with the assessor, chairman, consti¬ 
tute the board of equalization and review of real estate assessments 
and also the board of personal tax appeals. The assessor, however, 
acts as chairman ex officio of the several boards aforesaid. The 
assessor and the members of the board of assistant assessors may not 
be removed except for inefficiency, neglect of duty, or malfeasance in 
office. The assistant assessors of personai property are required 
to perform such other official duties as the assessor may from time 
to time direct. (32 Stat., pt. 1, 617, and 28 Stat., 282.) 

SALARIES AND QUALIFICATIONS. 

The salary of the assessor is $3,500 per annum, as assessor, and $500 
additional as chairman of the excise and personal tax boards; and 
that of each of the members of the board of assistant assessors $3,000 
per annum (28 Stat., 282). The assessor is required to furnish bond 
in the sum of $10,000 (30 Stat., 666), and each member of the board 
must, before entering upon his duties, take an oath to diligently, 
faithfully, and impartially perform the duties imposed upon him. 
(28 StaU, 282.) 

Two assistant assessors at $2,000 each, in addition to the five above 
mentioned, are annually provided for by appropriation of their sal¬ 
aries, and supervise the office work of the assessor’s office, under the 
direction of the assessor. 

ASSESSMENT OF REAL PROPERTY. 

Real estate is assessed triennially (28 Stat., 283) at not less than 
two-thirds of its true value (32 Stat., pt. 1, 616) by the board of three 
assistant assessors (28 Stat., 282). This assessment must be com¬ 
pleted on or before the first Monday of January in each third year 
and return of the same made to the assessor, together with all maps, 
field books, surveys, plats, and all notes and memoranda coneern- 

3 



4 TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 

ing said assessment. The assessment must be made by said asses¬ 
sors from actual view and from the best sources of information 
obtainable. 

BOARD OF EQUALIZATION AND REVIEW. 

The assessment then passes to the board of equalization and review, 
composed of the assessor, as chairman, and five (32 Stat.,pt. 1, 617, and 
28 Stat., 284) assistant assessors. This board convenes on the first 
Monday of January (28 Stat., 284), and continues in session until 
review of the assessment is completed, which must be, as nearly as 
practicable, by the first Monday of June in each third year. Public 
notice of the time and place of such meeting must be given by pub¬ 
lication for two successive days in two daily newspapers in the Dis¬ 
trict of Columbia. The members of the said board are authorized 
to administer oaths or affirmations, to summon, through the officers 
of the Metropolitan police force, any person to appear before said 
board to testify touching matters pertaining to the assessment, such 
witnesses being allowed the same fees as paid in civil actions before 
the supreme court of the District of Columbia. 

Any person summoned and examined, as aforesaid, and knowingly 
making false oath or affirmation, is considered guilty of perjury, and 
upon conviction thereof may be punished according to laws for pun¬ 
ishment of perjury (28 Stat., 285). 

Any three members of said board shall constitute a quorum for 
business, and in the absence of the assessor a temporary chairman 
may be selected. It is the duty of the board of equalization and 
review to hear appeals from property owners and to fairly and im¬ 
partially equalize, as a basis for taxation, the values placed upon real 
property by the board of assistant assessors. In reaching their 
determination they may raise the valuations of such tracts or lots as, 
in their opinion, may have been returned below their value and 
reduce the valuations of such as they may believe to have been 
returned above their value to such sums as, in their opinion, may be 
the value thereof. 

APPROVAL OF ASSESSMENT BY THE COMMISSIONERS, D. C. 

Upon completion of the duties of the board of equalization and 
review the assessment must be approved by the Commissioners of the 
District of Columbia, after which approval it becomes the basis of 
taxation for the ensuing three years (28 Stat., 284). 

ASSESSMENT OF OMITTED PROPERTY, NEW IMPROVEMENTS, ETC. 

Annually, on or about the 1st of July, the board of assistant assess¬ 
ors is required to make a list of all real property which shall have 
become subject to taxation, and which is not then on the tax list, and 
to fix the valuation thereof according to the rules prescribed for assess¬ 
ing real estate. They are also required to make a return of all new 
structures erected or roofed, and additions to, or improvements of, old 
structures of over $500 in value, which shall not have been theretofore 
assessed, specifying the tract or lot on which each of such structures 
shall have been erected and the value of such structure, and they shall 
add such valuation to the assessment made of such tract or lot. When 
improvements on any tract or lot become damaged or destroyed, the 


TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 5 

board is required to reduce the assessment on such property to the 
extent of such damage. 

Appeals from these yearly assessments are heard by the board of 
equalization and review between the first and third Mondays of July 
of each year. 

If the board of assistant assessors shall ascertain that any real 
property has been omitted from assessment for any previous year or 
years, or has been so assessed that the assessment was void, they must 
at once reassess such property for each year of such omission and 
repoit the same, through the assessor, to the collector of taxes, who is 
required to at once proceed to collect the taxes so in arrears as other 
taxes are collected. However, no property which has escaped taxa¬ 
tion isHiable for a period of more than three years prior to assessment, 
except in the case of property involved in litigation. (28 Stat., 284.) 

Whenever a subdivision of any real property is made and recorded 
with the surveyor of the District the board of assistant assessors 
must reassess the property so subdivided, and the tax on such reassess¬ 
ment is due and payable at the semiannual payment of taxes next 
ensuing. (32 Stat., pt. 1, 616.) 

TO WHOM REAL ESTATE SHALL BE ASSESSED. 

All real property must be assessed in the name of the owner or 
trustee or trustees of the owner thereof. All undivided real property 
of a deceased person may be assessed in the name of such deceased 
person until the same is divided according to law, or otherwise passed 
into the possession of some other person or persons, and all real 
property the ownership of which is unknown shall be assessed ‘‘Owner 
unknown.” (28 Stat., 282.) 

« 

RATE OF TAXATION. 

The rate of taxation is uniformly, throughout the District of Colum¬ 
bia, 1£ per cent. (32 Stat., pt. 1 , 616-618.) 

BOOKS OF ASSESSMENT. 

The books of assessment are prepared by the assessor before the 
1st day of November in each year, and upon completion thereof the 
assessor is required to make a statement showing the total amount 
of the assessment of both real and personal property and the total 
amount of taxes to be collected under said assessments. 

TRIPLICATE OF ASSESSMENT. 

* The statement must be receipted by the collector of taxes, in 
triplicate, and said collector is held responsible, under his bond, for 
all such taxes, except such as he may not be able to collect after fully 
complving with the requirements of law. The original receipt of 
said assessment and taxes must be forwarded by the assessor to the 
Comptroller of the Treasury, the duplicate to the auditor of the Dis¬ 
trict of Columbia, and the triplicate is to be retained by the collector. 
(27 Stat,, 13.) 

The Collector of Taxes, upon the receipt of the triplicate of assess¬ 
ment, shall give notice for one week, in two newspapers published in 


6 


TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 


the city of Washington, that he is ready to receive taxes; Act June 
11, 1878. (20 Stat. 105.) 


TAX BILLS. 

All general tax bills must be prepared under the direction of the 
assessor. (27 Stat., 13.) By order of the Commissioners, all special 
assessment and water-main tax bills are also prepared under the 
assessor’s supervision. (Order, Nov. 12, 1900.) 

DATE OF PAYMENT OF TAXES. 

Taxes on realty are levied by fiscal years, and are payable one-half 
in November, at the option of the owner, no penalty accruing for 
failure to pay said half until the whole tax becomes due in the follow¬ 
ing May. For failure to pay before the 1st of June, 1 per cent per 
month penalty is charged. (32 Stat., pt. 1, 33.) 

PUBLIC ACCESSIBILITY OF RECORDS. 

The assessor is required to have the records of his office open to 
the inspection of the public, free of charge, at such time or times as 
the public interest will permit. (32 Stat., pt. 1, 635.) 

The assessor is required to prepare and keep in his office, for public 
inspection, a list of all real estate sold for nonpayment of general or 
special taxes or assessments, said list to show the date of sale, for 
what taxes sold, in whose name assessed at time of sale, amount of 
sale, when and to whom conveyed, if deeded, or if redeemed from 
sale, the date*of redemption. (27 Stat., 37.) 

EXEMPTIONS OF REAL PROPERTY. 

The act of Congress approved March 3, 1877, made the following 
provisions as to exemptions from taxation: 

“That the property exempt from taxation under this act shall be 
the following and no other, namely: First, the Corcoran art build¬ 
ing, free public library buildings, churches, the Soldiers’ Home, and 
grounds actually occupied by such buildings; secondly, houses for 
the reformation of offenders, almshouses, buildings belonging to 
institutions of purely public charity conducted without charge to 
inmates, profit, or income; cemeteries dedicated and used solely for 
burial purposes and without private income or profit; but if any 
portion of any such building, house, grounds, or cemeteries so in 
terms excepted is larger than is absolutely required and actually 
used for its legitimate purpose and none other, or is used to secure 
a rent or income, or for any business purpose, such portion of the 
same, or a sum equal in value to such portion, shall be taxed against 
the owner or said building or grounds.” (19 Stat., 399.) 

This has been modified by the act of July 1, 1902 (32 Stat., pt. 1, 
616), which provides: 

“That hereafter property used for educational purposes, that is 
not used for private gain, shall be exempt from taxation, and all 
other property used for educational purposes shall be assessed and 
taxed as other property is assessed and taxed.” 


TAXATION AND ASSESSMENT IN DISTRICT OF^COLUMBIA. 7 

Also: 

“And hereafter no property except that of the United States or 
the District of Columbia and property owned by foreign govern¬ 
ments for legation purposes, shall be exempt from assessments for 
improvements . 11 (32 Stat., pt. 1, 961.) 

By section 9 of the act of the State of Virginia entitled “An act 
incorporating the Chesapeake and Ohio Canal Company (4 Stat., 
796), ratified and confirmed by the act of Congress, approved March 
3, 1825 (4 Stats., 802), the Chesapeake and Ohio canal “and all other 
works’’ connected therewith, are “forever exempt from the payment 
of any tax, imposition, or assessment whatsoever.” 

Under advice of the legal officers of the government of the Dis¬ 
trict of Columbia the real and personal property of foreign govern¬ 
ments in the District, is excepted from taxation under the doctrine 
of extra territoriality (L. R. 240,016-1 C. O. Nov. 6, 1902) but not 
from special assessments. 

EXEMPTIONS FROM WATER RENTS. 

The Commissioners of the District of Columbia are hereby author¬ 
ized to furnish Potomac water without charge to orphan asylums 
and charity schools, and such institutions as receive annual appro¬ 
priations from Congress, to an amount to be fixed in each case by 
said Commissioners, not to exceed the rate of one hundred gallons 
per average capita of inmate per diem; and for all water used beyond 
such an amount the institution shall be charged at the prevailing 
rate for the use of water in the District. They are further author¬ 
ized to furnish Potomac water without charge to churches to an 
amount to be fixed in each case by said Commissioners, any amount 
used in excess to be charged as hereinbefore provided. (30 Stat., 543.) 

SALES FOR OVERDUE TAXES. 

The assessor of the District of Columbia shall prepare a list of 
all taxes on real property in said District subject to taxation on 
which said taxes are levied and in arrears on the first day of July of 
each year hereafter; and the Commissioners of said District shall fix 
date of sale and publish the said list, with notice of sale, in a pam¬ 
phlet, of which not less than two thousand copies shall be printed 
for distribution to taxpayers applying therefor. That the said Com¬ 
missioners shall give notice, by advertising twice a week for three 
successive weeks, beginning on the third Monday in February of 
each year hereafter, in the regular issue of three daily newspapers 
published in said District, that the said pamphlet has been printed 
and that a copy thereof will be delivered to any taxpayer applying 
therefor at the office of the collector of taxes of said District; and if 
the taxes due, together with the penalties and costs that may have 
accrued thereon, shall not be paid prior to the day fixed for sale, the 
property will be sold, under the direction of the Commissioners of the 
District of Columbia, at public auction at the office of the said collector 
of taxes, commencing at least three weeks after the first publication 
of said notice and continuing on each following day, Sundays and 
legal holidays excepted, until all said delinquent property is sold; a 
description sufficient to identify the property shall be considered a 
proper description. (32 Stat., pt. 1, 632.) 

No property advertised as aforesaid shall be sold upon any bid not 
sufficient to meet the amount of tax, penalty, and costs, (,1b., 633.) 

24095—08 - 2 


8 TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 

Upon the day specified aforesaid the Commissioners shall proceed 
to sell or cause to be sold any and all property upon which sucn taxes 
remain unpaid, and continue to sell the same every secular day until 
all the real property as aforesaid shall have been brought to auction 
and sold. In case no other person bids the amount due, together 
with penalties and costs, on any lot, the said collector of taxes shall 
bid the amount due, together with penalties and costs, on the same 
and purchase it for the District. (Ib., 633.) 

ISSUE OF TAX SALE CERTIFICATES. 

The collector of taxes shall require from every purchaser of prop¬ 
erty sold as aforesaid a deposit sufficient, in his judgment, to guar¬ 
antee a full and final settlement for such purchase. Every purchaser 
other than the District of Columbia at any sale of property as afore¬ 
said shall pay the full amount of his bid, including surplus, if any, 
to the collector of taxes within five days after the last day of sale, 
and in case such payment is not made within the time specified the 
deposit of the person so failing to make payment shall be forfeited 
to the District of Columbia, and said collector of taxes shall then 
issue the certificate of sale for such property to the next highest 
bidder, and if payment of the amount of the bid of said next highest 
bidder be not made within two days thereafter, the Commissioners of 
the District of Columbia shall set aside both sales for which the bids 
were made; and the said collector of taxes shall thereupon be held to 
have bid the amount due on the said lot and to have purchased it for 
the District. Immediately after the close of the sale, upon payment 
of the purchase money, the said collector of taxes shall issue to the 
purchaser a certificate of sale. (Ib.) 

TAX DEEDS. 

If the property shall not be redeemed by the owner or owners 
thereof within two years from the last day of sale, by payment to 
the collector of taxes of said District, for the use of the legal holder 
of the certificate, the amount for which it was sold at such sale, 
exclusive of surplus, and twelve per centum per annum thereon, a 
deed shall be given by the Commissioners of the District, or their 
successors in office, to the purchaser at such tax sale, his heirs or 
devisees, or to the assignee of such certificates, which deed shall be 
admitted and held to be prima facie evidence of a good and perfect 
title in fee simple to any property bought at said sale herein author¬ 
ized : Provided , That no deed shall be issued until all taxes and assess¬ 
ments appearing upon the tax books against the property are paid, 
with penalties, interests, and costs, including taxes for the years for 
which the District purchased the property at tax sale. (Ib., 633.) 

BIDDING IN BY THE DISTRICT OF COLUMBIA. ' 

In case the highest bid upon any property is not sufficient to meet 
the taxes, penalties, and costs thereon said property shall thereupon 
be bid off by the said collector of taxes, in the name of the District of 
Columbia; but the property so bid off shall not be exempted from 
assessment and taxation, but shall be assessed and taxed as other 
property; and if within two years thereafter such property is not 


TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 


9 


redeemed by the owner or owners thereof, or their l§gal representa¬ 
tives, by the payment of the taxes, penalties, and costs due at the 
time of the sale and that may have accrued after that date, and eight 
per centum per annum thereon, or if any property two years after 
having been so bid off at any sale in the name of said District under 
this Act or any other law in force is not or has not been so redeemed 
as aforesaid (unless it shall be shown that the sale for taxes was irreg¬ 
ular and void), then the Commissioners of the District, or their suc¬ 
cessors, shall, in the name of and on behalf of the District of Colum¬ 
bia, sell said property at public or private sale and issue to any pur¬ 
chaser of such property a deed, which deed shall have the same force 
and effect as the deed hereinbefore provided for in this section for 
property sold at the regular annual sale. No such deed shall be issued 
until all assessments, taxes, costs, and charges due the District, of 
whatsoever nature, shall have been paid in full. 

At any time after any property shall have been bid off as aforesaid 
by the collector of taxes, and before the expiration of the time allowed 
for the redemption thereof, the collector of taxes of said District, may 
issue to any person or persons, upon the payment of a sum not less 
than the aggregate amount of the taxes, penalties, and costs due at 
the time the property was bid off by the collector and that may have 
accrued after that date, a certificate of sale, and if the property shall 
not be redeemed by the owner or owners thereof within two years 
from the date of said certificate, by payment to the collector of taxes 
of said District, for the use of the legal holder of the certificate, the 
amount exclusive of surplus paid by the person or persons to whom 
such certificate was issued- and twelve per centum per annum thereon, 
a deed shall be given by the Commissioners of the District of Colum¬ 
bia, or their successors in office, to the legaljiolder of such certificate, 
which deed shall have the same force and effect as the deed herein¬ 
before provided for in this section for property sold at the regular 
annual sale; and that the foregoing provisions in this section in refer¬ 
ence to the sale at public or private sale of property in the District of 
Columbia advertised for sale for taxes and bid off by the collector of 
taxes be, and the same are also hereby, made applicable to all prop¬ 
erty in the District of Columbia subject to taxation whereon taxes 
levied and in arrears on the first day of July, eighteen hundred and 
ninety-seven, or at any time prior thereto, have not been paid, and 
which at any sale held previous to said date were bid off in the name 
of the District of Columbia; that when for any reason any tax sale of 
real property in the District of Columbia may be set aside or canceled, 
such property may be readvertised and sold at the next ensuing 
annual sale. (Ib.,* 634.) 

REDEMPTION FROM TAX SALES. 

The owner of any property sold as aforesaid, or any other person 
having an interest therein at the time of redemption, may redeem the 
same from such sale at any time within two years after the last day of 
sale by paying to the collector of taxes, for the use of the purchaser, 
his heirs and assigns, the sum mentioned in the certificate of sale 
therefor, exclusive of surplus with interest thereon at the rate of 
twelve per centum per annum after the date of such certificate of sale. 
(Ib., 635.) 


10 TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 


MINORS AND OTHERS UNDER LEGAL DISABILITY. 

Minors or other persons under legal disability be allowed one year 
after attaining full age or after the removal of such legal disability 
to redeem the property so sold, or bid off by the collector of taxes in 
the name of the District of Columbia as aforesaid, from the purchaser 
or purchasers, his, her, or their assigns, or from the District of Colum¬ 
bia, on payment of the amount of purchase money so paid therefor, 
with eight per centum per annum interest thereon as aforesaid, 
together with all taxes and assessments that have been paid thereon 
by the purchaser or his assigns between the day of sale and the period 
of redemption, with eight per centum per annum interest on the 
amount of such taxes and assessments. When such property is 
redeemed from a purchaser other than the District of Columbia, and 
when such property shall be redeemed from the District of Columbia, 
it shall, except as to the period of redemption, be upon the terms and 
conditions hereinabove provided for in the case of redemption by 
persons not under legal disability. Failure on the part of the Dis¬ 
trict, from any cause whatsoever, to enforce the liens acquired 
aforesaid shall not release the property from any tax whatsoever that 
may be due the District. (Ib., 634.) 

REPORT OF SALES TO BE FILED WITH RECORDER OF DEEDS. 

The collector of taxes shall, within twenty days, exclusive of 
Sundays and legal holidays, after the last day of the sale hereinbefore 
provided for as aforesaid, file with the recorder of deeds a written 
report, in which he shall give a statement of the property sold, other 
than that sold to the District of Columbia, to whom it was assessed, 
the taxes due, to whom sold, the amount paid, the date of sale, tb° 
cost thereot, and the surplus, if any. (Ib., 635.) 

DISPOSAL OF SURPLUS. 

Any surplus remaining after the collection of taxes, penalties, and 
costs on any real estate shall be collected as hereinbefore provided 
for, and shall be deposited by the collector of taxes to the credit of the 
surplus fund, to be paid to the owner or owners, or their legal repre¬ 
sentatives, in the same manner as other payments made by the Dis¬ 
trict: Provided , That if any property sold for taxes, as herein pro¬ 
vided, is redeemed from such sale within two years from last day of 
sale, any surplus paid at time of sale shall be paid by the District of 
Columbia to the legal holder of certificate of sale. (Ib.) 

CANCELLATION AND REFUNDMENT OF INVALID SALES. 

The said Commissioners shall not convey any property sold for 
taxes if they shall discover, before the conveyance, that the sale was 
for any cause invalid and ineffectual to give title to the property sold; 
but they shall cancel the sale and cause the purchase money, together 
with interest at the rate of six per centum per annum, and the sur¬ 
plus, if any, to be refunded to the purchaser, his representatives or 
assigns. (Ib.) 

If any conveyance made by the said Commissioners, of property 
sold for taxes, shall at any time be set aside by decree of any court as 


TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 11 


invalid, the party in whose favor the decree is rendered shall pay to 
the party holding such conveyance, his heirs or assigns, the amount 
paid for such taxes and conveyances, together with interest at the 
rate of six per centum per annum. (Ib.) 

CHARGE FOR ADVERTISING. 

The expenses of advertising and the printing of the tax sale pam¬ 
phlet shall be paid by a charge of fifty cents for each lot or piece of 
property advertised. (Ib.) 

ASSESSOR’S RECORDS PUBLIC. 

Hereafter the assessor of the District of Columbia shall have the 
records of his office open to- inspection of the public, free of charge, 
at such time or times as the public interest will permit. (Ib.) 

The assessor is required to prepare and keep in his office, for public 
inspection, a list of all real estate sold for nonpayment of general or 
special taxes or assessments, said list to show the date of sale, for 
what taxes sold, in whose name assessed at time of sale, amount of 
sale, when and to whom conveyed, if deeded, or if redeemed from sale, 
the date of redemption. (27" Stat., 37.) 

Nothing herein contained shall be construed as reducing the 
present rate of interest to be paid in redemption of any tax certificate 
issued to any purchaser other than the District of Columbia upon 
any sale held prior to the first day of July hereafter. (32 Stat., ,635.) 

DUPLICATE TAX SALE CERTIFICATES. 

Whenever the Commissioners shall be satisfied by sufficient 
evidence that a certificate of tax sale or for paving tax has been 
lost or destroyed, and properly advertised, they shall direct the proper 
officer of the Corporation to issue a duplicate thereof, they taking 
from the person or persons to whom such duplicate certificate shall 
be issued sufficient security to indemnify the Corporation from 
any loss or damage should such original certificate or certificates 
be brought against it. 

Such duplicate certificate shall state upon its face the number 
and date of the one in lieu of which it may be issued, and that it 
has been issued in place of one which has been lost or destroyed, 
as the case may be. (Webb’s Digest, 383.) 

INSTRUCTIONS TO APPLICANTS FOR DUPLICATE TAX-SALE CERTIFICATES. 

1. Loss must be advertised by loser once in each of two successive 
weeks as per following form: 

To whom it may concern: Take notice that the certificate of sale for taxes on lot 

—-, square-—, Washington, D. C., on-day of--, issued to--, 

has been lost or destroyed; and that I have applied to the Commissioners, D. C., to 
issue to me a duplicate of said certificate. 

(Name)- 

(Address)- 

2. The form of application and oath at head of within form must be duly filled out 
and signed. 

3. The bond must be for $250, unless that amount is less than twice the amount of 
the certificate, when it must be for at least the latter sum. 

4. The sureties may be bonding companies, or natural persons; but if they are 
natural persons, two are requisite, and must make the following oath as to their own- 

rship: 






12 


TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 


Personally appeared before me, a notary public in and for the District of Columbia, 

-, who, being duly sworn according to law, deposes and says that he is a 

resident of the District of Columbia and is one of the sureties on the bond of —-- 

-, hereto attached; deponent further says that he is the owner in his own right 

of real estate located in the District of Columbia, the value of which over and above 
all encumbrances and liens thereon is not less than-. 

-i.-- [seal.] 

Subscribed and sworn to before me this-day of-, 190—. 

Notary Public , I). C. 


COLLECTION AND DEPOSIT OF REVENUES. 

It is the duty of the collector of taxes for the District of Columbia to 
collect all revenues of the District and deposit the amount collected 
daily with the Treasurer of the United States, and he is held responsi¬ 
ble under his bond for all taxes except such as he may not be able to 
collect after fully complying with the requirements of. law. (21 Stat., 
460; 27 Stat., 13.) 

Section 2 of the District appropriation law of IVlaich 3, 1883, pre¬ 
scribes— 

“That hereafter all moneys appropriated for the expenses of the 
government of the District of Columbia, together with all revenues of 
the District of Columbia, from taxes or otherwise, shall be deposited in 
the Treasury of the United States, as required by the provisions of 
section 4 of an act approved June 11, 1878 .” (22 Stat., 470.) 

CERTIFIED STATEMENTS OF TAXES. 

The assessor is required to furnish certified statements, over his 
hand and official seal, of all taxes and assessments, general and special, 
that may be due and unpaid at the time of making said certificates. 
For each certificate a fee of 50 cents must be paid to the collector of 
taxes. 

When such certificate is issued, it is a bar to the collection from any 
subsequent purchaser of any tax or assessment omitted from, and 
which may be a lien upon the real estate mentioned in, said certificate; 
but such omission does not affect the liability of the person who owned 
the property at the time such tax w T as assessed. (27 Stat., 37.) 


REASSESSMENTS. 


The Commissioners of the District of Columbia are authorized and 
directed, in cases where general taxes or assessments for local improve¬ 
ments are quashed, set aside, or declared void by the supreme court of 
the District of Columbia by reason of imperfect or erroneous descrip¬ 
tion of the property against which same was levied, by reason of such 
tax or assessment not having been authenticated by proper officer, by 
reason of a defective return of service of notice, or for any technical 
reason other than the right of the public authorities to levy the tax or 
assessment, to reassess the property in question, with pow r er to collect 
such reassessment. Said reassessment, however, must be made 
within ninety days after judgment or decree of court quashing or set¬ 
ting aside such taxes or assessments. Any amount theretofore paid 
on the assessment w T hich has been declared void shall be credited upon 
the reassessment. (29 Stat., 98, and 30 Stat., 721.) 







TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. IB 

DESIGNATION OF SQUARES, ETC., FOR ASSESSMENT AND 

TAXATION. 

DESIGNATIONS IN TIIE CITY OF WASHINGTON. 

Prior to March 3, 1899 (30 Stat., 1376), no statutory authority 
existed for the numbering of squares and lots or other parcels of 
land in any part of the District of Columbia for the purpose of assess¬ 
ment and taxation. An act of that date prescribes that— 

Each square in the city of Washington shall bear a number or other designation 
that will distinguish it from every other square in said city. 

Each lot or parcel of ground in each such square shall bear a number or other desig¬ 
nation that will distinguish it from every other lot or parcel of ground in such square. 

Each block in each subdivision in said District outside of the limits of the city of 
Washington shall bear a number that will distinguish it from every other such block. 

Each lot or parcel of land in each such block shall bear a number that will distin¬ 
guish it from every other lot therein. 

Each piece or parcel of unsubdivided land and each parcel of land deeded by metes 
and bounds in said District shall have a distinctive designation. 

As nearly as practicable, in the judgment of the Commissioners, the numbers in 
each of the aforesaid squares, blocks, or parcels of land requiring to be numbered 
shall be in a regularly increasing numerical sequence and order, beginning with the 
lowest number practicable; and in case of the lots, shall commence at the same rela¬ 
tive location in each of the squares, blocks, or parcels of land and be continued in 
the same relative order. 

And imposes upon the Commissioners of the District the duty of 
making such record. 

DESIGNATIONS OUTSIDE OF THE CITY OF WASHINGTON. 

An act approved February 23, 1905. (33 Stats., pt. 1, 737), also 
prescribes a system of distinctive designations of parcels of land 
for the same purpose in that part of the District outside of the 
city of Washington. The Commissioners, by an order of October 
31, 1906, approved a system prepared in accordance with this law: 

DESIGNATIONS OF SQUARES AND LOTS OUTSIDE OF THE CITY OF WASHINGTON, A 
SUFFICIENT DESCRIPTION FOR ALL ASSESSMENT PURPOSES. 

“The designation given as hereinbefore prescribed to each block 
or square, lot or parcel of land, respectively appearing on the rec¬ 
ords of the assessor of the District of Columbia at the time any 
assessment or tax is levied for which such property may become 
subject to sale, shall be a complete and official designation of said 
block or square, lot or parcel of land, for the purpose of the collec¬ 
tion of taxes or assessments of any kind, and the designation so 
given shall be considered good and sufficient descriptions in any 
advertisements of such property for sale for delinquent taxes or 
assessments.” (Ib., 738.) 

TRANSCRIPTS OF DEEDS, WILLS, ETC., FOR ASSESSMENT RECORDS. 

TRANSCRIPTS FOR LAND OUTSIDE CITY OF WASHINGTON. 

The Commissioners shall cause an employee of the surveyor’s office 
to make daily transcripts of all deeds of conveyance, wills, condem¬ 
nations, decrees, and other instruments or proceedings by which 


14 TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 

boundaries are changed; for which purpose such employee of the 
surveyor’s office shall at all times during business hours have full 
and free access to all records of the recorder of deeds, register of wills, 
clerk of the supreme court, marshal, and other officials; and the sur¬ 
veyor shall daily furnish to the assessor a copy of such transcript, 
from which a duplicate set of taxation and assessment plat books 
shall be maintained by the said assessor: Provided, That the current 
series of taxation and assessment plat books in the surveyor’s office 
shall be the standard book of reference for all purposes of assessment 
and taxation by all departments of the government of the District 
of Columbia. (Ib.) 

TRANSCRIPTS OF DEEDS, WILLS, ETC., FOR LAND IN THE CITY OF 

WASHINGTON. 

The act of March 3, 1899, above cited, makes provision for such 
transcripts in relation to changes of boundaries by wills and deeds 
of land in the city of Washington. 


SPECIAL ASSESSMENTS. 

Assessment and Permit Work. 

ALLEYS AND SIDEWALKS. 

No property except that of the United States or the District of 
Columbia, and property owned by foreign governments for legation 
purposes shall be exempt from assessments for improvements. 
(Mar. 3, 1903, 32 Stats., 961.) 

Hereafter the Commissioners of the District of Columbia are 
authorized and empowered, whenever in their judgment the public 
health, safety, or comfort require it, or whenever application shall 
be made therefor, accompanied by a deposit equal to one-half the 
estimated cost of the work, to improve and repair alleys and side¬ 
walks, and to construct sewers and sidewalks in the District of 
Columbia of such form and materials as they may determine, and to 
pay the total cost of such work from appropriations for assessment 
and permit work. (Act Aug. 7, 1894, 28 Stats., 247.) 

ADVERTISEMENT. 

Said Commissioners shall give notice by advertisement, twice a 
week for two weeks (28 Stats., 247), in some newspaper published in the 
city of Washington, of any assessment work proposed to be done by 
them under this act, designating the location and the kind of work 
to be done, specifying the kind of materials to be used, the estimated 
cost of the improvement, and fixing a time and place when and where 
property-owners to be assessed can appear and present objections 
thereto, and for hearing thereof. One-half of the total cost of the 


TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 15 

assessment work herein provided for, including the expenses of the 
assessment, shall be charged against and become a lien upon abutting 
property, and an assessment therefor shall be levied pro rata accord¬ 
ing to the linear frontage of said property. (28 Stats., 247.) 

METHOD OF PAYMENT. 

One-half of the cost of the assessment work done under the pro¬ 
visions of this act shall be paid to the collector of taxes of the District 
of Columbia, as follows: One-third of the amount within sixty days 
after service of notice of such assessment, without interest; one-third 
within one year, and the remainder within two years from the date of 
such service of notice, and interest shall be charged at the rate of 
eight per centum per annum from the date of service of such notice on 
all amounts which shall remain unpaid at the expiration of sixty days 
after service of notice of such assessment. 

SERVICE OF NOTICE. 

The notice in all cases shall be served upon each lot owner, if he or 
she be a resident of the District, and his or her residence known, and 
if he or she be a nonresident of the District, or his or her residence 
unknown, such notice shall be served on his or her tenant or agent, as 
the case may be, and if there be no tenant or agent known to the 
Commissioners, then they shall give notice of such assessment by 
advertisement twice a week for two weeks in some newspaper pub¬ 
lished in said District. The service of such notice, where the owner 
or his tenant or agent resides in the District of Columbia, shall be 
either personal or by leaving the same with some person of suitable 
age at the residence or place of business of such owner, agent, or 
tenant; and return of such service, stating the manner thereof, shall 
be made in writing and filed in the office of said Commissioners: Pro¬ 
vided , That the cost of publication of the notice herein provided for, 
and the service of such notices shall be paid out of the appropriations 
for assessment and permit work. 

SALES FOR UNPAID ASSESSMENTS. 

Any property upon which such assessment and accrued interest 
thereon, or any part thereof, shall remain unpaid at the expiration of 
two years from the date of service of notice of such assessment shall be 
subject to sale therefor under the same conditions and penalties which 
are imposed by existing laws for the nonpayment of general taxes; 
and if any property assessed as herein provided for shall become liable 
to sale for any other assessment or tax whatever, then the assessments 
levied under this Act shall become immediately due and payable, and 
the property against which they are levied may be sold therefor, to¬ 
gether with the accrued interest thereon, and the cost of advertising, 
to the date of such sale. 

DEPOSITS UNDER PERMIT SYSTEM. 

Property owners who request improvements under the permit 
system shall deposit in advance with the collector of taxes of the Dis¬ 
trict of Columbia an amount equal to one-half the estimated cost of 
24095—08-3 


16 TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 

such improvements, and in such cases it shall not be necessary to give 
the notice hereinbefore provided for. All moneys received by the 
collector of taxes of the District of Columbia for work done upon the 
request of property owners, as herein provided for, shall be deposited 
by him in the United States Treasury to the credit of the permit fund. 

REFUNDMENT OF SURPLUS DEPOSITS. 

Upon the completion of work done as aforesaid at the request of 
property owmers, the Commissioners shall repay to the then current 
appropriation for assessment and permit work, out of the permit fund, 
a sum equivalent to one-half of the cost of the work, and shall return 
to the depositors, from the same fund, as application may be made 
therefor, any surplus that may remain over and above one-half of the 
cost of the work. 

The words “Current appropriation”, in the paragraph above, are 
construed to mean “That hereafter, repayments from the permit fund 
to the appropriation for assessment and permit work shall be credited 
to said appropriation for the fiscal year inwhich there/payment is made.” 
(D. C. appropriation law, Mar. 2, i907.) 

HOW COLLECTIONS SHALL BE CREDITED. 

All sums received by the collector under the provisions of this act 
on account of assessment work, and in payment of assessments here¬ 
tofore made for compulsory permit work, shall be credited to the 
appropriation for assessment and permit work for the fiscal year in 
which they are collected. 

NEW CURB AND SIDEWALKS ON STREETS BEING IMPROVED. 

When new sidewalks or curbing are hereafter required to be laid on 
streets being improved, one-half the total cost shall be assessed against 
abutting property, in like manner and under the law governing in the 
case of assessment and permit work: Provided, that abutting prop¬ 
erty shall not be liable to such assessment when sidewalk and curbing 
have been laid by the District authorities in front of the same under 
the assessment and permit system within two years prior to such 
assessment. (Act Aug. 7, 1894, 28 Stats., 250.) 

EXTENSIONS OF STREETS AND AVENUES. 

A method of condemnation of land for extension of streets and ave¬ 
nues, is provided by subchapter 1 of chapter 15 of the Code of Laws 
for the District of Columbia, which directs that whenever land is 
needed for the opening, extension, widening or straightening of any 
street, avenue, road or highway in the District, authorized by Congress , 
the Commissioners of the District of Columbia may institute a pro¬ 
ceeding in rem in the Supreme Court of the District of Columbia, sit¬ 
ting as a district court, for the condemnation of the necessary land. 

The jury so summoned, shall assess as benefits against the property 
on each side of the street and all other pieces or parcels of land in the 
vicinity that may be specially benefited by reason of the opening, 
extension, etc., such proportional amount of the amount found by 
them as* damages as they shall find such property benefited; and, 


TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 17 


in determining the amounts to be assessed, shall take into account 
the situation of the parcel and the topographical position and deter¬ 
mine the benefits and advantages such a parcel will receive (act 
Apr. 30, 1906), and the consideration to which any property affected 
is entitled in consequence of any dedication having been made for 
st.eet extension pu poses. (Act Feb. 25, 1907.) 

If the total amount awarded as damages, including the cost and 
expense of the proceedings, is in excess of the total amount of the 
assessment for benefits, this excess shall be paid from revenues 
of the District of Columbia (ib.). But as no st eets can be opened 
under the above provisions without specific authority of Congress, 
as above stated, and as this authorization is in the shape of special 
laws, the p esent policy of Cong, ess is in passing such laws to direct 
that the total amount of the award for damages, including the ex¬ 
penses of the proceeding, be assessed as benefits against the lots and 
parcels of land in the vicinity which the jury may find to be benefited. 
In other words, the general disc etion vested in the jury by the Code, 
as to dete mining the p: opo tion to be assessed as benefits is annulled 
specifically in each case. The Constitutionality of such legislation 
has recently been questioned in this jurisdiction, in the case of opening 
a minor st eet, whe e the provision as to assessments was similar, 
and the Sup erne Couit of the United States, in passing upon the 
matter, stated that the cou t below should instruct the jury to find . 
only actual benefits, without refe. ence to the amount paid for dam¬ 
ages. (Comment only.) 

The assessments as finally ratified and confirmed by the court are 
a lien upon the land assessed and collectible as special improvement 
taxes, being payable in 5 equal annual installments, with interest 
at the rate of four percentum per annum from and after 60 days 
after the confirmation by the court of the verdict of the jury. (Act 
Apr. 30, 1906, sec. 491 j.) 

In cases where damages and benefits are awarded to the same 
party, only the excess of damages over benefits is paid. If the 
benefits should be greater than the damages a credit is made against 
the assessment of the amount of the damages-. (Ib.) 

WATER MAINS AND SERVICE SEWERS. p. j 

The Commissioners of the District of Columbia are authorized and 
directed, whenever in their judgment the same may be necessary 
for the public safety, health, comfort, or convenience, to construct 
water mains and service sewers in any street, avenue, road, or alley 
in the District of Columbia; and the assessor of said District shall levy 
assessments for the same against abutting property in the amount 
and manner hereinafter prescribed. (33 Stat., pt. 1, 244-246.) 

Water services are not installed by the District. 

For laying or constructing water mains in the District of Columbia 
assessments shall be levied at the rate of $1.25 per linear front foot 
against all lots or land abutting upon that part of the street, avenue, 
road, or alley in which a water main shall be laid, and that for laying or 
constructing service sewers in the District of Columbia assessments 


18 TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 


shall be levied at the rate of $1 per linear front foot against all lots 
or land abutting upon that part of the street, avenue, road, or alley 
in which a sewer shall be laid: Provided, That assessments for water 
mains and service sewers in the case of lots or parcels of land not 
more than 100 feet in depth shall be levied upon the fronts or rears 
of such lots or parcels of land, and not upon both the fronts and 
rears of such lots or parcels of land; but lots or parcels of land more 
than 100 feet in depth, except corner lots, shall be assessed upon both 
their fronts and rears when water mains or service sewers are laid 
abutting the same: Provided, That corner lots shall be assessed for 
water mains and service sewers only on their short fronts with a depth 
of not exceeding 100 feet; any excess of the other front over 100 feet 
shall be subject to assessment, as hereinbefore provided. The areas 
of all lots or parcels of land which have been assessed for water mains 
by the square foot under any previous act of Congress, or of the late 
legislative assembly of the District of Columbia, shall not be again 
assessed for water mains. 

Assessments for water mains or service sewers shall not be levied 
under this act against lots or parcels of land not more than 100 feet 
in depth which have theretofore been assessed by their linear front 
feet by authority of any act of Congress or of the late corporation 
of Georgetown, and in any assessment or reassessment levied under 
the provisions of this act credit shall be allowed for any amount 
which may have been heretofore paid upon any water main or service 
sewer assessment levied against the same portion of the area of any 
lot or parcel of land. When the Commissioners of the District of 
Columbia shall deem it advantageous to lay water mains or service 
sewers on each side of any street, avenue, road, or alley assessments 
shall be levied at the rate, within the time and in the manner in this 
section provided for, against the lots abutting the side of the street, 
avenue, road, or alley in which the water main or service sewer is 
laid. (Ib.) 


NOTICE TO PROPERTY OWNER. 

Assessments shall be levied within sixty days after the completion 
of the main or service sewer, and the owner or owners affected by 
such assessments shall be notified by the assessor that the same have 
been levied by a notice which shall be served upon the owner of the 
lot or parcel of land if he or she be a resident of the District of Colum¬ 
bia, and his or her residence be known. If the owner be a nonresi¬ 
dent or his or her residence be unknown, the notice shall be served 
on his or her agent or tenant. The service of such notice, where the 
owner or his or her agent or tenant resides in the District of Columbia, 
shall be personal or by leaving the same with some person of suitable 
age, either a member of his family or in his employ, at the residence or 
place of business of such owner, agent, or tenant; and return of 
such service, stating the manner thereof, shall be made in writing 
under oath and filed in the office of the assessor of the District of 
Columbia. If there be no agent or tenant known to said assessor, 
and the owner or owners be not residents of the District of Columbia, 
or if the owner be a resident of the District of Columbia and can not 
be found therein, and no person of suitable age as aforesaid can be 


TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 19 

found at his or her residence or place of business, notice shall be 
given by advertisement once a week lor three successive weeks in 
some daily newspaper published in said District, and in said pub¬ 
lication of said notice each several piece of property shall be de¬ 
scribed in a separate paragraph, and the cost of such advertisement 
shall be added to the amount of said assessment and collected in the 
same manner that said assessment is collected. (Ib.) 

METHOD OF PAYMENT, AND SALE FOR NONPAYMENT. 

Assessments for water mains and service sewers shall be payable 
in three equal installments, the first without interest within thirty 
days from date of service of notice or of the last publication of notice, 
as the case may be, the second within one year, and the third within 
two years from the date of assessment, and interest at the rate of 6 
per cent per annum shall be charged on all amounts which shall 
remain unpaid at the expiration of thirty days from the date of 
service of notice or last publication, as the case may be; but the 
owner of the property assessed may, at his option, at any time after 
the levying of such assessment, pay the same in full. If any install¬ 
ment of any assessment for,water main or service sewer shall not be 
paid when due and payable the property against which said assess¬ 
ment was levied may be sold for said delinquent installment at the 
next ensuing annual tax sale in the same manner and under the 
same conditions as property sold for delinquent general taxes, if 
said installment shall not have been paid prior to said sale. (Ib.) 

UN SUBDIVIDED PROPERTY NOT ASSESSIBLE FOR SEWER OR WATER 
MAINS UNLESS CONNECTED. 

Property not subdivided into blocks or lots, or both, shall not be 
assessed for water mains or service sewers until subdivided. Where 
houses are built on any unsubdivided land and connection is made 
with a water main or service sewer, assessment shall be made as 
herein provided for in the case of subdivided property by assessing a 
frontage of 50 feet on each side of said connection with a depth of 100 
feet, except that no double assessment shall be levied; said assess¬ 
ment to be levied within sixty days after said connection is made; and 
if such unsubdivided land is thereafter subdivided into blocks or lots, 
such lots shall be assessed as herein provided as to subdivided lands, 
but the 50 feet on each side of said connection, with a depth of 100 
feet, shall not be again assessed. Assessments at the rate and in the 
manner herein provided for shall be levied against each lot or parcel of 
land abutting any water main or service sewer in all subdivisions of 
land, within sixty days after the recording of such subdivision in the 
office of the surveyor of the District of Columbia, except in cases 
where said lots or parcels of land have been previously assessed for 
the same main or service sewer. (Ib.) 

In all cases where water mains have heretofore been laid and assess¬ 
ments therefor against abutting lots or land not levied pending the 
introduction of water into such lots or land, under the provisions of 
an act of Congress approved July 8, 1898, such assessments shall be 
levied under the provisions of this act. (Ib.) 


20 


TAXATION AND ASSESSMENT IN DISTRICT OE COLUMBIA. 


REASSESSMENT OF QUASHED ASSESSMENTS. 

The assessor of the District of Columbia is directed in cases where 
water-main assessments, or assessments for service sewers, may be 
quashed, canceled, set aside, or declared void by the supreme court of 
the District of Columbia, or may otherwise be canceled or set aside, 
by reason of an imperfect or erroneous description of the lot or parcel 
of ground against which the same shall have been levied, by reason of 
such tax or assessment not having been authenticated by the proper 
officer or by reason of a defective return of service of notice, or for 
any technical reason other than the right of the authorities of the 
District of Columbia to levy assessment or lav the main or service 
sewer in respect of which assessment was levied, to relevy such assess¬ 
ment at the rate and in the manner provided for in this act ; but such 
reassessment shall be made within sixty days from date of such can¬ 
cellation. (Ib.) 

All sums received on account of assessments levied for the construc¬ 
tion of service sewers shall be credited to the appropriation under 
which the sewer was constructed for the fiscal year in which such 
sums shall be received, (lb.) 

A service sewer is a sewer with which connection may he directly 
made for the purpose of providing sewerage facilities to abutting 
property, and such sewers shall be so indicated on the records of the 
sewer division of the engineer department of the District of Columbia. 
(Apr. 22, 1904, 33 Stats., pt, 1, pp. 244-246.) 


DEPOSIT OF WATER DEPARTMENT RECEIPTS. 

All moneys received on account of laying of water mains and all 
other moneys received on account of the water department must be 
deposited to the credit of the water fund, to be used exclusively for 
the support of the water department. (L. A., June 23, 1873, sec. 7.) 

OPENING ALLEYS AND MINOR STREETS, ETC. 

Sec. 1608. The Commissioners of the District of Columbia are 
authorized to open, extend, widen, or straighten alleys and minor 
streets in the District of Columbia under the following conditions: 
First, upon the petition of the owners of more than one-half of the real 
estate in the square or block in which such alley or minor street is 
sought to be opened, extended, widened, or straightened, accom¬ 
panied by a plat showing the opening, extension, widening, or straight¬ 
ening proposed; second, when the Commissioners deem that the pub¬ 
lic interests require such opening, extension, widening, or straighten¬ 
ing; third, when the health officer of said District certifies to the ne¬ 
cessity for the same on the grounds of public health: Promded, That 
a minor street shall be of a width of not less than 40 feet nor more than 
60 feet and shall run through a square or block from one street to 
another. (Code of law, D. C.) 

ASSESSMENTS TO REIMBURSE APPROPRIATIONS FOR OPENING ALLEYS 
AND MINOR STREETS. 

For opening, widening, and extending alleys and minor streets in 
the District of Columbia, under the provisions of the Code of Law for 


TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 21 

the District of Columbia, fifty thousand dollars, to be paid wholly 
from the revenues of the District of Columbia, and this sum, together 
with any balance of appropriations heretofore made for said purpose, 
shall be available for use in opening, widening, extending, and 
straightening alleys and minor streets under the provisions of the 
Code of Law for the District of Columbia; said appropriation to be 
reimbursed by payment of assessments for benefits to be made under 
the provisions of said Code. (D. C. appr. law Mar. 2,1907.) 

EMPLOYMENT OF ASSISTANT TO CORPORATION COUNSEL. 

The Commissioners of said District are hereby authorized to 
employ, for such time as may be necessary, an assistant to the cor¬ 
poration counsel, at a compensation of one hundred and fifty dollars 
per month, payable from the appropriation “for opening, widening, 
and extending alleys and minor streets in the District of Columbia, 
under the provisions of the Code of Law for the District of Columbia” 
(act Feb. 23, 1905, 33 Stat., pt. 1, 732) whose duty it shall be to 
institute and conduct proceedings for the condemnations necessary to 
be taken in opening, widening, extending, and straightening alleys 
and minor streets. (Act approved Mar. 2,1907, 34 Stat., pt. 1, 1128.) 

ASSESSMENTS FOR REMOVING OR SECURING DANGEROUS STRUCTURES. 

The costs of removing or securing, by the District of Columbia, 
dangerous structures, upon refusal or neglect of Owners to perform 
such work after due notice, must be assessed against the land upon 
which structure or structures stand or stood, and unless such assess¬ 
ment is paid within ninety days from service of notice the same shall 
bear interest at rate of 10 per cent per annum from date of assess¬ 
ment until paid and shall be collected as general taxes are collected. 
(30 Stat., 923.) 

ASSESSMENTS FOR REMOVAL OF INSANITARY BUILDINGS. 

Sec. 7. The owner or owners of any building or buildings con¬ 
demned under the provisions of “An act to create a board for the 
condemnation of insanitary buildings in the District of Columbia, 
and for other purposes,” which can not be so changed or repaired 
as to remedy the condition which led to the condemnation thereof, 
shall demolish and remove sucli building or part of building within 
a time to be specified by said board in the order of condemnation. 
And if any owner or part owner shall fail or refuse to demolish and 
remove said building or part of building within the time so specified 
he shall be deemed guilty of a misdemeanor and liable to the penal¬ 
ties provided by section thirteen of this Act, and such building or 
part of building shall be demolished and removed under the direction 
of the board for the condemnation of insanitary buildings in the Dis¬ 
trict of Columbia, and the cost of such demolition and removal, less 
the amount, if any, received from the sale of the old material, but 
including the cost "of making good such damage to adjoining premises 
as may have resulted from carelessness or willful recklessness in the 
demolition of such building and the cost of publication, if any, herein 
provided for, shall be assessed by the Commissioners of the District 


22 TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 

of Columbia as a tax against the premises on which such building or 
part of building was situated, such tax to be collected in the same 
manner as. general taxes are collected, and when collected shall be 
deposited in the Treasury to the credit of the United States and the 
District of Columbia in equal parts. (Approved May 1,1906.) 

ASSESSMENTS FOR INCLOSING DANGEROUS WELLS, ETC. 

The cost of fencing or otherwise inclosing, by the District of 
Columbia, lots upon which exist uncovered wells or other dangerous 
holes or excavations, after neglect or refusal of owner to perform such 
work upon due notice, shall be assessed as a tax against the property 
on which such nuisances exist, the tax so assessed to bear interest at 
rate of 10 per cent per annum and to be carried on regular tax rolls 
and collected in manner provided for collection of other taxes. (30 
Stat., 924.) 

ASSESSMENTS FOR REMOVAL OF WEEDS. 

The expense of removal, by the District of Columbia, of weeds of 4 
inches or more in height from unoccupied land in the city of Washing¬ 
ton or its more densely populated suburbs, upon failure or neglect of 
owner to perform such work, shall be assessed against the property on 
which such weeds were located, and said assessments shall bear interest 
at rate of 10 per cent per annum until paid, shall be carried on regular 
tax rolls of the District, and paid in manner provided for collection of 
general taxes. (3*0 Stat., 959.) 

ASSESSMENTS FOR DRAINING LOTS. 

In case owner or owners of lots, after due notice, fail or neglect to 
connect such lots with water mains and sewers, as required by law, 
the Commissioners shall cause such connections to be made, the ex¬ 
pense to be paid out of the emergency fund, such expense, with 
necessary costs of advertising, to be assessed as a tax against such 
lots, which tax shall be carried on regular tax rolls and be collected 
in manner provided for collection of other taxes. (29 Stat., 126.) 

The Commissioners are also authorized to make such connections 
upon any street or avenue about to be paved or otherwise improved 
before any such pavement or other permanent works are put down, 
the costs of such connections to be assessed as explained above. (20 
Stat., 107; 28 Stat., 44; 29 Stat., 126.) 


ABATEMENT OF NUISANCES ANI) OTHER UNLAWFUL CONDITIONS. 

Whenever the ownei; of any real property in the District of Colum¬ 
bia shall fail or refuse, after the service of reasonable notice in the 
manner hereinafter provided, to correct any condition which exists 
on or has arisen from such property in violation of law or of any 
regulation made by authority of law, with the correction of which 
condition said owner is by law or by said regulation chargeable, or to 
show cause, sufficient in the judgment of the Commissioners of said 
District, why he should not be required to correct such condition, 
then, and in that instance, the Commissioners of the District of 
Columbia may, and they are hereby authorized to, cause such condi¬ 
tion to be corrected; assess the cost of correcting such condition 


TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 23 


and all expenses incident thereto (including the cost of publica¬ 
tion, if any, hereinafter provided for) as a tax against the property 
on which such condition existed or from which such condition arose, 
as the case may be; and carry such tax on the regular tax rolls of 
said District, and collect such tax in the same manner as general 
taxes in said District are collected: Provided , That the correction of 
any condition aforesaid by said Commissioners under authority of 
this section shall not relieve the owner of the property on which such 
condition existed, or from which such condition arose, from criminal 
prosecution and punishment for having caused or allowed such unlaw¬ 
ful condition to arise or for having failed or refused to correct the 
same. (Act Apr. 14, 1906.) 

For the purposes of this Act any notice required by law or by any 
regulation aforesaid to be served shall be deemed to have been served 
(a) if delivered to the person to be notified, or if left at the usual resi¬ 
dence or place of business of the person to be notified, with a person of 
suitable age and discretion then resident therein; or (b) if no such resi¬ 
dence or place of business can be found in said District by reasonable 
search, it left with any person of suitable age and discretion employed 
therein at the office of any agent of the person to be notified, which 
agent has any authority or duty with reference to the land or tene¬ 
ment to which said notice relates; or, (c) if no such office can be found 
in said District by reasonable search, if forwarded by registered mail 
to the last known address of the person to be notified and not returned 
by the post-office authorities; or, (d) if no address be known or can by 
reasonable diligence be ascertained, or if any notice forwarded as 
authorized by the preceding clause of this section be returned by the 
post-office authorities, if published on three consecutive days in a 
daily newspaper published in the District of Columbia; or, (e) if by 
reason of an outstanding, unrecorded transfer of title the name of the 
owner in fact can not be ascertained beyond a reasonable doubt, if 
served on the owner of record in the manner hereinbefore in this sec¬ 
tion provided. Any notice required by law or by any regulation 
aforesaid to be served on a corporation shall for the purposes of this 
Act be deemed to have been served on any such corporation if served 
on the president, secretary, treasurer, general manager, or any prin¬ 
cipal officer of such corporation in the manner hereinbefore provided 
for the service of notices on natural persons holding property in their 
own right; and, if required to be served on any foreign corporation, if 
served on any agent of such corporation personally, or if left with any 
person of suitable age and discretion residing at the usual residence or 
employed at the place of business of such agent in the District of 
Columbia. Every notice aforesaid shall be in writing or printing, or 
partly in writing and partly in printing; shall be addressed by name 
to the person to be notified; shall describe with certainty the char¬ 
acter and location^ the unlawful condition to be corrected, and shall 
allow' a reasonable time to be specified in said notice, within wdiich the 
person notified may correct such unlawful condition or show cause 
why he should not be required to do so. (Approved, Apr. 14, 1906.) 

SPECIAL POLICEMEN AT STREET-RAILWAY CROSSINGS. 

The Commissioners are authorized and required to station special 
policemen at such street-railway crossings and intersections in the 


24 TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 

city of Washington as they may deem necessary, the expense of such 
services to be paid pro rata by the respective railway companies. 
(30 Stat., 489.) 

ASSESSMENTS FOR CLEANING OF OFFENSIVE CESSPOOLS. 

For cleaning offensive cesspools,* by the District of Columbia, in 
cases where owners or other responsible parties fail or neglect to per¬ 
form such work, after due notice, the Commissioners are authorized 
to assess the cost thereof as a tax against the property benefited, 
which tax shall be carried on the regular tax roll and collected in the 
manner provided for collection of other taxes. (30 Stat., 233.) 

LIGHTING TRACKS OF STEAM RAILWAY COMPANIES. 

All railway companies using engines propelled b}^ steam must pay 
the District of Columbia for the lighting of the streets, avenues, lands, 
and grounds through which their tracks may be laid. In case of 
default of such payment, actions at law may be maintained by the 
District of Columbia against said railway companies. (22 Stat., 466.) 

COSTS OF ERECTION OF FIRE ESCAPES. 

It shall be the duty of the owner, lessee, occupant, or person having 
possession, charge, or control of any building three or more stories in 
height, or over thirty feet in height, constructed or used or intended 
to be used as a tenement house, apartment house, flat, hotel, office 
building, store, hospital, seminary, academy, school, college, insti¬ 
tute, dormitory, asylum, sanitarium, hall, or place of amusement, to 
provide and cause to be erected and fixed to every such building, 
connecting with each floor above the first floor by easily accessible 
and unobstructed openings, one or more suitable fire escapes, and 
other appliances, in such location and numbers and of such material, 
type, and construction and make such alterations in buildings, as the 
Commissioners of the District of Columbia may determine. 

In case of failure or refusal of the owner, lessee, occupant, or per¬ 
son having possession, charge, or control of any building so specified, 
to erect fire escapes and appliances upon notice, then, and in that 
event, the Commissioners are hereby empowered and it is their duty 
to cause such erection of fire escapes and other appliances mentioned 
in the notice provided for, and they are hereby authorized to assess 
the costs thereof as a tax against the buildings on which they are 
erected and the ground on which the same stands,* and to issue tax- 
lien certificates against such building and grounds for the amount of 
such assessments, bearing interest at the rate of ten per centum per 
annum, which certificates may be turned over by.tlie Commissioners 
to the contractor for doing the work. 

Sec. 8. That no license shall be issued to any person to conduct any 
business for which a license is required in any building mentioned in 
this Act until such building has been provided and equipped with a 
sufficient number of fire escapes and other appliances required. (Act 
approved Mar. 19, 1906.) 


TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 25 

ASSESSMENTS FOR PAYING STREETS ADJACENT TO STREET-RAILWAY 

TRACKS. 

When any street or avenue through which a street railway runs 
shall be paved, such railway companies shall bear all of the expense for 
that portion of the work lying between the exterior rails of the tracks 
of such roads and for a distance of 2 feet from and exterior to such 
tracks, on each side thereof, and of keeping the same in repair; and 
when street railways cross any street or avenue the pavement between 
the tracks of such railway shall, at the expense of the company owning 
the tracks, be made to conform to the pavement used upon such street 
or avenue. If any street-railway company shall neglect or refuse to 
perform the work required, said pavement shall be laid by the Dis¬ 
trict of Columbia and the costs collected from such company by issuing 
certificates of indebtedness against the property, real or personal, of 
such railway company, which certificates shall bear interest at the 
rate of 10 per cent per annum until paid, and which, until paid, shall 
remain a lien upon the property on or against which they are issued, 
together with the franchise of said company; and if such certificates 
are not paid within one year the Commissioners may proceed to sell 
the property against which they are issued, or so much thereof as 
may be necessary to pay the amount due, such sale to be first adver¬ 
tised daily for one week in some newspaper published in the city of 
Washington, and to be at public auction, to the highest bidder. (20 
Stat., 106.) 

IMPROVEMENT OF CARRIAGE WAYS. 

No special assessments are levied for the cost of grading or paving 
carriage ways. 

ESTABLISHMENT OF UNIFORM BUILDING LINES. 

The Commissioners of the District of Columbia be, and they are 
hereby, authorized to establish building lines on streets or parts of 
streets less than ninety feet wide, in the District of Columbia, upon 
the presentation to them of a plat of the street or part of street upon 
which such action is desired, showing the lots and the names of the 
record owners thereof, and accompanied by a petition of the owners of 
more than one-half of the real estate shown on said plat requesting 
that building lines be established, or when the Commissioners deem 
that the public interests require that such building lines be estab¬ 
lished: Pro'i'ided, that no such building line shall be established on any 
part of street less than one block in length. 

The condemnation proceedings herein provided for shall be in ac¬ 
cordance with the provisions of sections sixteen hundred and eight f 
to sixteen hundred and twelve, both inclusive, of the Code of Law of 
the District of Columbia as amended February twenty-third, nineteen 
hundred and five, as far as the same are applicable; and that the 
assessment proceedings and assessment area for the establishment of 
building lines herein provided for shall be the same as that provided in 
section*sixteen hundred and eight j of said Code for assessments in the 
opening, extension, widening, and straightening of alleys or minor 
streets, in the same manner as if the establishment of building lines 
had been included in said section. (Act June 21,1906, 34 Stat., pt. 1, 
384.) 


26 TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 

TAXATION OF PERSONAL PROPERTY. 

The board of personal tax appraisers consists of the assessor, chair¬ 
man, and the two members of the board of assistant assessors detailed 
to that duty as hereinbefore explained. (28 Stat., 282 ■, and 32 Stat., 
pt. 1, 617.) 

The assessor is required to annually cause to be prepared a printed 
blank schedule of all tangible personal property and of general 
merchandise, stock in trade, owned or held in trust, or otherwise, 
subject to taxation, and of the classes of corporations and companies 
to be assessed, together with the rate of tax prescribed, to which shall 
be appended an affidavit in blank, setting forth that the return pre¬ 
sents a full and true statement of all such personal property, taxable 
capital, or other basis of assessment, or either, as the case may be. (Ib.) 

When said schedule is ready for delivery, notice thereof must be 
given by the assessor by advertisement for three successive secular 
days in one or more of the daily news-papers published in the District 
of Columbia, and a copy of said schedule must be delivered to any citi¬ 
zen applying therefor at the office of the assessor. These schedules 
must be filled out and sworn to, and returned to the office of the 
assessor within thirty days after the last publication of advertise¬ 
ment. The members of the board of personal tax appraisers are 
authorized to administer, without charge, oaths for this purpose. 

PENALTY FOR FAILURE TO MAKE RETURN. 

For failure to make return within specified time, 20 per cent of 
assessed valuation of personal property is added. (Ib. 617 and 618.) 

Upon the filing of these returns, the two members of the board of 
assistant assessors designated by the assessor to assess personal prop¬ 
erty must, under the direction and supervision of the assessor, assess 
personal property. If the board of personal tax appraisers is not 
satisfied as to the correctness of any return of personal property, 
they may reject the same, and said board, or any one of the members 
thereof, may, from the best information he or they can procure, by 
making such an examination of the personal property as may be 
practicable, assess the same in such amount as may to him or them 
seem just, and notice of the rejection of the return shall be given to 
the party interested by leaving the same at the address given in said 
return. (Ib. 617 and 618.) 

In all cases, however, there is the right of appeal to the board of 
personal-tax appeals, hereinafter referred to, within fifteen days after 
delivery of said notice of rejection. Any person making a false affi¬ 
davit as to taxation of personal property is deemed guilty of perjury, 
and, upon conviction, is subject to the penalties provided for that 
offense. (Ib. 618.) 

If the personal-tax appraisers fail to complete any of the duties 
required by law to be performed by them within the time specified, 
the taxation based upon the same is not, by reason thereof, invalid, 
but the appraisers must proceed with all reasonable dilligence to com¬ 
plete such duties, and their acts are valid as if performed within the 
time provided therefor. (Ib. 620.) 

If at any time within any current year property subject to taxa¬ 
tion shall be discovered to have been omitted from assessment the 


TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 27 

board of personal-tax appraisers shall immediately assess ’the same 
for the then current year, giving notice in writing'to the persons or 
corporation so assessed, who shall have the right of appeal within ten 
days from date of said notice. (Ib.) 


BOARD OF PERSONAL-TAX APPEALS. 

The board of live (32 Stat., pt. 1,617;28 Stat., 282) assistant asses¬ 
sors, with the assessor as chairman, compose a board of personal-tax 
appeals, which must convene, in a place to be provided therefor by the 
assessor, on the first Monday in February of each year, and continue 
in session to and including the second Monday in March of each year 
(33 Stat., pt. 1,563), public notice of the time and place of such meet¬ 
ing having been given by advertisement for two consecutive secular 
days in two daily newspapers published in the District of Columbia. 
It is the duty of this board to hear all appeals made by any person or 
persons against the assessments made by the board of personal-tax 
appraisers, and to impartially equalize the valuation of said personal 
property as the basis for assessment. 


QUORUM. 

v 

Any four members of said board shall constitute a quorum for busi¬ 
ness, and in the absence of the assessor a temporary chairman may be 
chosen. The board is empowered to diminish or increase such assess¬ 
ments as they may believe to have been returned at other than their 
true value to such amount as in their opinion may be the value thereof, 
and the action of the board in such cases is final. (32 Stat., pt. 1, 
620.) 

DISTRAINT AND SALE. 

When the taxes on personal property due and payable in each year 
shall not be paid on or before the 1st of June, the collector of taxes 
or his deputy may distrain sufficient goods and chattels found within 
the District of Columbia and belonging to the person charged with such 
tax to pay the taxes remaining due, together with the penalty thereon, 
and the costs that may accrue; and for want of such goods and chattels 
said collector of taxes may levy upon and sell at auction the estate 
and interest of such person in any parcel of land in said District; and 
in the case of the levy on any estate or interest in land the proceedings 
subsequent to sale thereof are the same as provided by law in the case 
of sales for arrears of taxes against real estate; and in case of dis¬ 
traint of personal property or the levy upon real estate, as aforesaid, 
the collector of taxes must immediately proceed to advertise the same 
by public notice, to be posted in the office of said collector, and by 
advertisement three times within one week, in one or more of the daily 
newspapers published in said District, stating the time when and the 
place where such property will be sold, the last publication to be at 
least six days before the date of sale, and if the said taxes and penalty 
thereon, and the costs and expenses which shall have accrued thereon, 
shall not be paid before the day fixed for such sale, which must not be 
less than ten da}~s after said levy or taking of said property, the col¬ 
lector must proceed to sell at public auction in his office to the highest 
bidder such property, or so much thereof as may be needed to pay such 


28 TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 

taxes, penalties, and accrued costs and expenses of such distraint and 
sale. Said collector must report in detail in writing every distraint 
and sale of personal property to the Commissioners of the District of 
Columbia, or their successors in office, and his accounts in respect to 
every such distraint or sale must forthwith be submitted to the auditor 
of the District of Columbia and be audited by him. (Ib. 621.) 

DISPOSAL OF SURPLUS. 

Any surplus resulting from such sale over and above such taxes r 
costs, and expenses must be paid into the Treasury, and upon being 
claimed by the owner or owners of the goods and chattels aforesaid 
must be paid to him or them upon the certificate of the collector of 
taxes stating in full the amount of such excess. (Ib.) 

SALE OF DISTRAINED GOODS. 

That hereafter when the collector of taxes shall distrain any goods 
and chattels in order to enforce payment of taxes levied under the 
aforesaid act, approved July 1, 1902, the goods and chattels so seized 
shall be kept in a safe and convenient place until the day of the sale 
thereof; and the sale of said goods and chattels shall be at public 
auction, at such place as the collector of taxes may designate: Provided, 
however , That no such goods and chattels shall be sold upon any bid 
not sufficient to meet the amount of tax, penalty, and costs; but in 
case the highest bid therefor is not sufficient to meet the amount of 
tax, penalty, and costs thereon, said property thereupon shall be bid 
off by the said collector of taxes in the name of and by the District of 
Columbia, and the Commissioners of the District of Columbia may sell 
the same at private sale to satisfy the tax, penalty, and cost thereafter 
without further notice. (33 Stat., pt. 1, 564.) 

RATE OF TAXATION ON PERSONAL PROPERTY. 

On all tangible personal property assessed at a fair cash value (over 
and above the exemptions provided), including vessels, ships, boats, 
tools, implements, horses and other animals, carriages, wagons, and 
other vehicles, there must be paid 1J per cent'on the assessed value 
thereof. (32 Stats., pt. 1, 618.) 

Dealers in general merchandise of every description shall pay to 
the collector of taxes of the District of Columbia lh per cent on the 
average stock in trade for the preceding year. (Ib.) 

After the passage of this act it shall be unlawful for any person 
or persons entering the District of Columbia subsequent to June 30 in 
each year and establishing a place of business for the sale of goods, 
wares, or merchandise, either at private sale or auction, or engaging 
in the business of common carrier by vessels, ships, or boats, to con¬ 
duct such business until a sworn statement of the value of such stock, 
vessels, ships, and boats has been filed with the assessor of the Dis¬ 
trict of Columbia, who shall thereupon render a bill for the unexpired 
portion of the fiscal year at the same rate as other personal taxes are 
levied: Provided , That this shall not apply to vessels, ships, or boats 
if it shall be made to appear by affidavit that any vessel, ship, or boat 
has been assessed for taxation and the taxes paid elsewhere. (33 
Stat., pt. 1, 563.) 


TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 29 

V 

The assessor is hereby authorized to reassess said stock whenever r 
in his judgment, it has been undervalued. The goods, wares, and 
merchandise of any person or persons who shall fail to pay the tax 
required by this paragraph within three days after beginning business 
shall be subject to distraint, and it shall be the duty of the assessor 
to place bills therefor in the hands of the collector of taxes, who shall 
seize sufficient of the goods of the delinquent to satisfy said tax: Pro¬ 
vided, That said owner shall have the right of redemption within 
thirty days on payment of said tax, to which shall be added a penalty 
of 1 per cent, together with the costs of seizure. The collector shall 
sell such goods as are not redeemed at public auction, after advertise¬ 
ment for the three days preceding said sale. (lb. 564.) 

Hotel companies and the proprietors of hotels are required to pay 
H per cent on the assessed value of their furniture. (32 Stat., 619.) 

Each national bank, as the trustee for its stockholders, through its 
president or cashier, and all other incorporated banks and trust com¬ 
panies in the District of Columbia, through their presidents or cash¬ 
iers, and all gas, electric lighting, and telephone companies, through 
their proper officers, must make affidavit to the board of personal- 
tax appraisers on or before the 1st day of August each year as to the 
amount of its or their gross earnings for the preceding year ending 
the 30th day of June, and must pay per annum on such gross earnings 
as follows: Each national bank and all other incorporated banks and 
trust companies, respectively, 6 per cent ; each gas company, 5 per 
cent; each electric lighting and telephone company, 4 per cent. 
And in addition thereto the real estate owned by each national or 
other incorporated bank and each trust, gas, electric lighting, and 
telephone company in the District of Columbia is taxed as other real 
estate in said District. 

STREET RAILROADS. 

Street railroad companies pay 4 per cent per annum on their gross 
receipts and other taxes, which shall be construed to mean that all 
street railroad companies shall pay 4 per cent per annum on their 
gross receipts within the District of Columbia and other taxes as pro¬ 
vided by existing law. (33 Stats., 564.) 

The charters of most of the street railroad companies in the Dis¬ 
trict contain a clause exempting their tracks from taxation as real 
estate; but some provide that the “roads” shall be deemed “real 
estate,” for instance, “The Washington and Georgetown,” “The 
Metropolitan,” and “The Columbia” railroad companies. Insur¬ 
ance companies pay 1J per cent on premium receipts. (32 Stat., pt. 
1, 619.) 

All companies, incorporated or otherwise, who guarantee the fidel¬ 
ity of any individual or individuals, such as bonding companies, and 
all companies who furnish abstracts of titles to real property, or who 
insure real estate titles, shall pay to the collector of taxes of the Dis¬ 
trict of Columbia H per cent of their gross receipts in the District of 
Columbia. (33 Stat., pt. 1, 564.) 

Savings banks having no capital stock and paying interest to their 
depositors must, through their president or cashier, make affidavit 
to the board of personal-tax appraisers on or before the 1st day of 
August in each year as to the amount of their surplus and undivided 
profits and pay a sum equal to 1J per cent on the amount of their sur- 


30 


TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 


plus and undivided profits on the 30th day of June preceding. (32 % 
Stat., pt. 1, 619.) 

Hereafter, beginning with the fiscal year commencing July 1, 1904, 
incorporated savings banks paying interest to their depositors shall, 
through their president, or cashier, make report under oath to the 
board of personal-tax appraisers on or before the 1st day of August 
in each year as to the amount of their gross earnings, less the amount 
paid as interest to their depositors for the preceding year ending 
June 30, and shall pay thereon to the collector of taxes of the District 
of Columbia 4 per cent per annum. (33 Stat., pt. 1, 564.) 

The capita] stock of all corporations other than those herein 
provided for, organized in the District of Columbia or under the laws 
of any of the States or Territories of the United States, chiefly for the 
purpose of, and transacting business within, the District of Columbia, 
except those exempted by the laws relating to the District of Columbia, 
is appraised in bulk at its fair cash value bv the board of personal-tax 
appraisers, and the corporation issuing the same is liable for the tax 
thereon according to such value, and must pay a sum equal to U> per 
cent on the assessed valuation thereof ; but from the assessed valuation 
of such capital stock is first deducted the value of any and all real 
estate owned by such corporation in said District, which real estate is 
separately taxed against said corporation: Provided, That nothing in 
this paragraph contained shall be construed to include business com¬ 
panies which, by reason of or in addition to incorporation, receive 
no special franchise or privilege: but all such corporations shall be 
rated, assessed, and taxed as individuals conducting business in similar 
lines are rated, assessed, and taxed. (32 Stat., pt. 1, 619.) 

Building associations in the District of Columbia shall pay to the 
collector of taxes of the District of Columbia 2 per cent per annum on 
their entire gross earnings for the preceding vear ending June 30, 
(33 Stat., pt. 1, 564.) 


WHEN PERSONAL TAX IS PAYABLE. 

All taxes levied under the foregoing provisions of this law are due, 
payable, and collectible in May of each year, and are subject to the 
same penalties for nonpayment thereof as the general tax on real estate, 
until distraint or sale. (32 Stat., pt. 1 , 33.) 

Private banks or bankers, not incorporated, pay a tax of $500 per 
annum. General brokers pay a tax of $250 per annum. The Wash¬ 
ington Stock Exchange pays $500 per annum in lieu of tax on mem¬ 
bers thereof for business done on said exchange. Any broker who is a 
member of a regularly organized stock exchange located outside of the 
District of Columbia, and transacting a brokerage business therein, 
pays $100 per annum. If any person or firm shall have paid the tax 
provided for banks and bankers, such person or firm can not again be 
taxed as a broker or brokers. Note brokers pay a tax of $100 per 
annum. Exceptions are made of cooperative associations whose 
business is restricted to the members of such association. (Ib. 621.) 

The taxes for private banks and bankers, general brokers, and note 
brokers date from the 1st day of July in each year and expire on the 
30th day of June following. Said taxes date from the first day of 
the month in which the liability begins, and payment must be made 
for a proportionate amount. "(Ib. 622.) 


TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 81 


EXEMPTIONS OF PERSONAL PROPERTY. 

The following personal property is exempt from taxation: 

The personal property of all library, benevolent, charitable, and 
scientific institutions incorporated under the laws of the United States 
or of the District of Columbia and not conducted for private gain. 
(Ib., 620.) 1 

^Libraries, schoolbooks, wearing apparel, and all family portraits. 

Household and other belongings, not held for sale, to the value of 
SI,000, owned by the occupant of any dwelling house or other place 
of abode, in which such household and other belongings mav be 
located. (Ib.) 

Personal property of foreign legations. 

PENALTY FOR VIOLATION OF LAW. 

Any person violating any of the provisions of the personal-tax law 
is liable to a penalty of not exceeding $500 for each offense, such 
penalty to be imposed upon conviction in the police court of the Dis¬ 
trict as other fines and penalties are imposed, and in default of pay¬ 
ment of such penalty the person or persons so convicted shall be 
imprisoned, in the discretion of the court, not exceeding six months. 
(Ib., 622.) 

LICENSES. 


All licenses are issued by the assessor, over his hand and official 
seal. No person is permitted to carry on any business, trade, pro¬ 
fession, or calling, for which a license is imposed, without having first 
obtained such license. Applications for licenses must he made to the 
assessor, and no license can be granted until payment for the same 
shall have been made. Each license must specify the name of the 
person to whom issued, the business, trade, profession, calling, etc., 
for which it is granted, and the location at which such business is to 
be carried on Licenses may be assigned or transferred upon applica¬ 
tion, under the terms and conditions applicable to the original grant¬ 
ing of the same, and the assessor must issue a certificate of such trans¬ 
fer upon the payment of a fee of 50 cents. When more than one 
business, trade, profession, calling, etc., for which a license is pre¬ 
scribed, shall be carried on by the same person, a license must be ob¬ 
tained for each such business, etc. Licenses are good only for the 
location designated thereon, and no license can be issued for more 
than one place of business without payment of separate tax for each. 
All licenses date from the 1st of November and expire on the 31st of 
October following, except those specially designated in the following 
list. Licenses issued at any time after beginning of license year date 
from first day of month of issue and end the last day of license year, 
payment being made for proportionate amount of license tax. In 
cases where license is less than $5 per annum they terminate one year 
from first day of month of issue. No one holding a license is per¬ 
mitted to allow any other person charged with a separate license to 
operate under his license. All licenses must be conspicuously posted 
on premises of the licensee, and be accessible at all times for inspection 
by police officers or others authorized in that respect. Licensees hav- 


32 TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 

ing no located place of business must exhibit their licenses when re¬ 
quested to do so by proper authorities. (Ib.) 

No license shall issue to any person to conduct any business for 
which a license is required, in any building mentioned in “An a t to 
require the erection of fire escapes on certain buildings in the District 
of Columbia, and for other purposes/’ approved March 19, 1906, as 
amended March 2, 1907, until such building has been provided and 
equipped with a sufficient number of fire escapes and other appliances 
required by said acts. 

Any license issued to proprietor of a theater or other public place 
of amusement may be terminated by the Commissioners whenever it 
shall appear to them that after due notice the person holding such 
license shall have failed to comply with such regulations as may be 
prescribed by the Commissioners for the public decency. (31 Stat., 
1462.) 

Proprietors of hotels can not obtain a license for less than $30 per 
annum. 

An act to prevent fraudulent transactions on the part of commis¬ 
sion merchants, approved March 21, 1892, is made applicable to 
auctioneers, their agents, and employees. (32 Stat., pt. 1, 623.) 

Drivers of licensed passenger vehicles, while transacting such 
business, must wear upon their breasts a badge numbered to corre¬ 
spond with license of his vehicle, such badge being furnished by 
District of Columbia upon payment of fee of 50 cents. 

In addition to license for proprietors of livery stables, they must 
obtain licenses for any vehicles owned by them occup} T ing public 
stands. 

The Commissioners must approve applications for licenses for 
vehicles for transportation of passengers operated over a definite 
route. 

For entertainments given in church premises or private residences, 
where the proceeds are for church or charitable purposes and no 
rental is charged, no license is required. 

Applications for licenses for shooting galleries must be accompanied 
with certificate from inspector of buildings, that suitable precautions 
have been taken for public safety, and with written authority from 
majority of occupants and residents on the same side of the square in 
which proposed gallery is to be located, and also on confronting side 
of the square fronting opposite to the same. The chief of police is 
authorized to prescribe the caliber, firearms, and kind of cartridges 
to be used. 

The Commissioners have discretion to refuse licenses for merry-go- 
rounds, flying horses, etc. 

Applications for licenses for massage establishments, mediums, 
clairvoyants, soothsayers, fortune tellers, and palmists must have 
the approval of the chief of police. 

Hucksters are furnished with badges corresponding to number of 
license, which must be worn while transacting business, in addition 
to a corresponding number which must be attached to their vehicles. 
Hucksters’ licenses need not be procured by persons bringing and 
selling at the several markets produce of their own raising. 

The fire marshal must approve applications for licenses for buildings 
for storage of inflammable materials. 


TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 33 


I ersons violating any of the provisions of the license law, upon 
conviction thereof in the police court of the District of Columbia, 
are punishable by a line of not more than $500 for each offense, 
and in default of payment, by imprisonment not exceeding thirty 
days, in the discretion of the court. (Act approved July 1, 1902.) 

Following is a list of rates of licenses prescribed by law. 

List of rates of licenses 'prescribed by act approved July 1, 1902 . 


Business. 


When 

due. 


Rate. 




Remarks. 


Agricultural exhibits 


Nov. 1 


Amusements not otherwise provided for. 


-do... 


Apothecaries 
Art exhibits. 


do... 
do... 


Athletic grounds 


Auctioneers. 

Automatic machines. (See Slot ma¬ 
chines.) 

Automobiles, auto vehicles, etc. 

Automobile establishments.. 


Nov. 1 

.1 uly 1 
Nov. 1 


Balls. 

Bankers, private (not incorporated)_ July 1 

Barrooms. Nov. 1 

Baseball grounds. 


Baths 


Nov. 1 


Billposters.do ... 

Billia rd rooms..do ... 


Boarding houses, public.do ... 

Bowling alleys.do ... 

Boxing schools. do ... 

Brewers. do ... 

Brewers’ agents.do... 

Brokers, real-estate...do ... 

Brokers,,railroad-ticket.do ... 

Brokers, general. July 1 

Brokers, general (members of stock ex- _do ... 

change). 

Brokers, note.do ... 

Building contractors. Nov. 1 

Carnivals.do ... 


Carriages for hire 


July 1 


Carriage and wagon establishments 

Cattle dealers. 

Cattle exhibits. 


Nov. 

.. .do 
.. .do 


1 


Cigar dealers. 

Circuses. 

Claim agents. 

Clairvoyants. 

Commission merchants. 

Concerts. 

Confectionery establishments 

Contractors of all kinds. 

Cook shops.. 

Dairy lunches. 


do.'.. 


Nov. 1 
...do... 
...do... 


Nov. 1 
...do... 
...do... 
...do... 


$100 

10 

5 

3 

100 

10 

5 
3 

6 

100 

10 

5 

3 

20 

5 

100 


Per annum. 

Per week. 

Each subsequent week. 
Per day. 

Per annum. 

Per week. 

Each subsequent week. 
Per day. 

Per annum. 

Do. 

Per week. 

Each subsequent week. 
Per day. 

Per week. 

Per day. 

Per annum. 


9 i Do. 

25 License for 10 vehicles or less, per annum. 

2 Each additional vehicle. 

3 | Per night. 

500 Per annum. 

800 Do. 

20 Per week. 

5 I Per day. 

25 Turkish, Russian, or medicated, per 
annum. 

20 ! Per annum. 

12 Per annum for each billiard, bagatelle, 
jenny lind, or pool table, shuffleboard 
or other legitimate game table. 

1 Per annum for each room. 

12 Per annum. 

12 Do. 

250 Do. 

250 Do. 

50 Do. 

25 Do. 

250 Do. 

100 Do. 


100 
25 ! 
100 
io! 
5 
3 
0 
9 
9 
25 
15 
100 
10 
5 
3 
12 
200 
25 
25 
40 
3 
12 
25 
18 
18 


Do. 

Do. 

Do. 

Per week. 

Each subsequent week. 

Per day. 

Drawn by 1 animal, per annum. 
More than 1 animal, per annum. 

By other motive power, per annum. 
Per annum. 

Do. 

Do. 

Per week. 

Each additional week. 

Per day. 

Per annum. 

Per day. 

Per annum. 

Do. 

Do. 

Per night. 

Per annum. 

Do. 

Do. 

Do. 
























































34 TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 


List of rates of licenses prescribed by act approved July 1, 1902 —Continued. 


Business. 


Dealers in markets ... 
Distillers or rectifiers. 

Druggists... 

Eating houses.. 

Electromobiles. 

Employment agencies 

Entertainments. 

Entertainment halls.. 


Exhibition halls 


Exhibits—Agricultural, art, cattle, 

floral, food, freaks, industrial, mechan¬ 
ical, museums, poultry, side shows, 
etc. 

Explosives. 

Fairs. 


Fencing schools. 

Florists. 

Flying horses. (See Merry-go-rounds.) 
Football grounds. 

Fireworks.. 

Fortune tellers. See order Oct. 15,1902 .. 

Fuel hucksters.. 

General brokers.. 

General brokers (members of stock ex¬ 
change) . 

Golf grounds. 

Gasoline. 

Gymnasiums.. 

Hacks. (See Carriages.) 

Hand laundries.. 

Hotels.. 

Hucksters.. 

Ice-cream parlors.. 

Improvement and land companies. (See 
Land and improvement companies.) 

Inflammable oils—kerosene.. 

Investment associations. 

Land and improvement companies. 

Laundries... 

Lawn fetes. (See Picnics.) 

Lecture halls. 


Livery stables. 

Liquor dealers, retail. 

Liquor dealers, wholesale. 

Liquors, brewers or manufacturers of 

Market dealers of all kinds. 

Massage establishments. 

Maturity associations. 

Medicated baths. (See Baths.) 

Mediums. See order Oct. 15,1902_ 

Merry-go-rounds. 


Note brokers. 

Omnibuses. 

Oyster houses. 

Palmists. 

Passenger transportation lines 


Pawnbrokers 


When 

due. 

Rate. 

Remarks. 

Nov. 1 

*5 

Per annum. 

...do ... 

250 

Do. 


6 

Do. 

...do ... 

18 

Do. 

July 1 

9 

Do. 

Nov. 1 

25 

Per annum. (Act June 19, 1906.) 

Nov. 1 

3 

Per night. 

100 

Per annum. 


10 

Per week. 


5 

Each subsequent week. 


3 

Per day. 

.. .do ... 

100 

Per annum. 


10 

Per week. 


5 

Each subsequent week. 


3 

Per day. 


100 

Per annum. 


10 

Per week. 


5 

Each subsequent week. 


3 

Per day. 

.. .do ... 

1 

Per annum. (Act Feb. 9, 1906.) 

.. .do ... 

100 

Per annum. 


10 

Per week. 


5 

Each subsequent week. 


3 

Per day. 

.. .do ... 

12 

Per annum. 

.. .do ... 

15 

Do. 


20 

Per week. 


5 

Per day. 

Nov. 1 

50 

Per annum. (Act Feb. 9, 1906.) 

.. .do ... 

25 

Per annum. 

.. .do ... 

5 

Do. 

July 1 

250 

Do. 

...do ... 

100 

Do. 


20 

Per week. 


5 

Per day. 

Nov. 1 

5 

Per annum. (Act Feb. 9, 1906.) 

...do ... 

12 

Per annum 

.. .do ... 

10 

Do. 

.. .do ... 

1 

Per annum for each room for accommo¬ 
dation of guests. 

Apr. 1 

12 

Per annum for each vehicle. 

Nov. 1 

18 

Per annum. 

.. .do ... 

1 

Per annum for storing. (Act Feb. 9,1906.) 

...do ... 

100 

Per amium. 

...do ... 

50 

Do. 

.. .do ... 

20 

Steam or other power, per annum. 


10 

Per annum, operated by hand. 

.. .do ... 

100 

Per annum. 


10 

Per week. 


5 

Each subsequent week. 


3 

Per day. 

.. .do ... 

25 

Per annum for 10 stalls. 


2 

Each additional stall. 

...do ... 

800 

Per annum. 

.. .do ... 

300 

Do. 

.. .do ... 

250 

Do. 


5 

Do. 

.. .do ... 

25 

Do. 

.. .do ... 

100 

Do. 

.. .do ... 

25 

Do. 


12 

Per week. 


10 

Each subsequent week. 


3 

Per day. 

July 1 

100 

Per annum. 

_do ... 

6 

Per annum, 1 animal. 


9 

Per annum, more than 1 animal. 

Nov. 1 

18 

Per annum. 

_do ... 

25 

Do. 

_do ... 

6 

Per annum for each vehicle not exceeding 
10 passengers. 


12 

Exceeding 10 passengers. 

_do ... 

100 

Per annum. 


































































TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 35 
Lut of rates of licenses prescribed by act approved July 1, 1902— Continued. 


Business. 

When 

due. 

Rate. 

Remarks. 

Peddlers. 

Apr. 1 

$25 

Per annum. 

Picnic grounds. 

Nov. 1 

100 

Do. 



10 

Per week. 



5 

Each subsequent week. 

Polo grounds. 


3 

20 

Per day. 



5 

Per day. 

Pool rooms. 

Nov. 1 

12 

Per annum. 

Private banks or bankers (not incorpo- 

July 1 

500 

Do. 

rated). 




Produce dealers. 

Apr. 1 

12 

Per annum for each vehicle. 

Race t racks. 


20 

Per week. 



5 

Per day. 

Real estate brokers. ( See Brokers, real 




estate.) 




Rectifiers. ( See Distillers.) 




Restaurants. 

Nov. 1 

18 

Per annum. 

Russian baths. ( See Baths.) 




Second-hand dealers of all kinds. 


40 

Do. 

“Seeing Washington cars.” (See Pas- 




senger transportation lines.) 


0 


Shooting galleries. 


12 

Do. 

Skating rinks. 


100 

Do. 



10 

Pei week. 



5 

Each subsequent week. 



3 

Per day. 

Slot machines. 


2 

Per annum, each machine. 



50 

Per annum, unlimited number. 

Soothsayers. ( See Order Oct. 15,1902).. 

_do ... 

25 

Per annum. 

Stock exchange, Washington. 

July 1 

500 

Do. 

Theaters. 

Nov. 1 

100 

Do. 



20 

Per week. 



10 

Less than one week. 

Ticket brokers, railroad. ( See Brokers, 



% 

ticket.) 




Tournaments. (See Race tracks.) 




Turkish baths. (See Baths.) 




Undertakers. 


25 

Per annum. 

Vehicles for hire. 

July 1 

6 

Per annum, 1 animal. 



9 

Per annum, more than 1 animal. 



9 

Per annum, horseless or motor vehicle. 

Victualers. 

Nov. 1 

18 

Per annum. 

Wagon-making establishments. (See 




Carriage-making establishments.) 




Washington Stock Exchange. 

July 1 

500 

Do. 


Steam engineers’ licenses are of three grades—first, second, and third—the fee for 
each being $3. Examination before board of engineers is required. Licenses are 
good until revoked or changed to higher grade. (Act of February 28, 1887.) 

Dealers in deadly and dangerous weapons are required to file bonds of $1,000 each, 
but no fee is charged. (27 Stat. L., 117.) 

The fee for transferring a license is 50 cents. (Act of July 1, 1902.) 

REFUNDMENT OF ERRONEOUSLY PAID TAXES AND LICENSES. 

The Commissioners are authorized and instructed to cause all 
taxes erroneously paid in the District of Columbia to be refunded 
by the proper accounting and disbursing officers of said District, upon 
the certificate of the collector of such erroneous payment, which 
certificate shall state the nature of the error, the name of the person 
or persons by whom such excessive payment was made, and such 
other particulars as may be necessary to satisf}^ the accounting 
officers that such claim for reimbursement is just and equitable; and 
the said accounting and disbursing officers shall pay all moneys so 
refunded out of, and charge the same to, the fund which was credited 
with the erroneous payment. 


































36 TAXATION AND ASSESSMENT IN DISTRICT OF COLUMBIA. 

Whenever any person shall deposit money in the treasury for the 
purpose of procuring a license, and said license shall have been subse¬ 
quently refused by legal authority, it shall be the duty of the account¬ 
ing and disbursing officers of the District to refund the money so 
deposited, deducting therefrom an amount justly proportionate to 
the time during which such license shall have been used by the appli¬ 
cant therefor, or his representatives, and charge the amount so 
refunded to the fund which was credited with the original deposit. 

All moneys paid or deposited according to law, for the redemption 
of property sold for taxes, shall be credited to the redemption fund, 
and the same shall be paid by the accounting and disbursing officers 
of the District to the person or persons entitled to receive it, on the 
presentation of the certificate of the register; and all payments by 
virtue of this section shall be payable out of and charged to the 
redemption fund. 

In all cases of defects or errors in any sale of property for taxes, 
the collector shall issue a ce tificate of the facts in such case, giving 
all the particulars; and it shall be the duty of the proper accounting 
and disbursing officer of the said District to leimburse to the pur¬ 
chaser the amount paid in each case, with interest at the rate of six 
per centum per annum the: eon, to be payable on the surrender of 
the certificate of said sale or the execution of a quit-claim deed to the 
said District; and all payments made under the provisions of this 
section shall be chargeable to the fund which was credited with the 
original deposit. 4 (Act of Legislative Assembly approved Jan. 19, 
1872.) 

REFUNDMENT OF WATER RENTS AND DEPOSITS. 

The Commissioners of the District of Columbia are hereby author¬ 
ized to cause all water ients erroneously paid hereafter in the Dis¬ 
trict of Columbia to be refunded in the manner prescribed by law 
for the refunding of erroneously paid taxes: Provided , That applica¬ 
tion for refund shall be made within two years after such erroneous 
payment. And hereafter the said Commissioners are authorized to 
cause to be refunded in the same manner and subject to the same 
limitations all money paid for water for any special purpose where 
the project is abandoned and the water not used, and for tapping 
water mains and for furnishing stopcock where the service is not ren¬ 
dered and the material is not furnished; and all money refunded under 
this provision of this act shall be paid from and charged to the water 
fund. (District appropriation act approved Mar. 3, 1905.) 


INDEX. 


A. 

Page. 

Advertising, tax-sale pamphlet_ 11 

Advertising of proposed improvements under assessment and permit 

system _ 14 

Alleys and minor streets, etc.’ 

Provisions for opening_ 20 

Assistant corporation counsel to conduct condemnation proceedings 

in opening of_ 21 

Alleys and sidewalks, improvements of_ 14 

Appeals- 4, 27 

Assessment officials: 

Number and assignment of_^_ 3,11 

Qualifications and salaries_ 3 

Assessment and permit work_14,10 

Assessments: 

Approval of, by Commissioners_ 4 

Quashed, or omitted reassessment of_5,12,20 

General, bow made_ 3, 4 

Special, bow made_14,17 

Assessor: 

Shall make statement of total assessments after completion of hooks 

of assessment_ 5 

Tax bills prepared under direction of___ 6 

Must keep list of real estate sold for taxes, etc., open to public_ G, 11 

Shall give notice of sales for taxes in arrears on real estate_ 7 

Provision for issue of tax certificates by_ 12 

Shall prepare blank schedule of tangible personal property_ 26 

Assistant assessors, two provided to supervise work of assessor’s office_ 3 

Assistant corporation counsel, employment of, authorized to conduct con¬ 
demnation proceedings_ ; - 21 

Auctioneers, act of March 21, 1802, as to commission merchants, made 

applicable to _ 32 

Avenues and streets, provision for extension of- 16 

B. 

Badges: 

Drivers of licensed passenger vehicles must wear___ 32 

Hucksters must wear- 32 

Bankers and private banks not incorporated, personal tax on- 30 

Banks: 

National, personal tax on- 20 

Savings, having no capital stock, etc., personal tax on- 29 

Personal tax on incorporated- 30 

Benevolent institutions, certain, are exempt from personal property tax__ 31 

Benefits, assessment for, in street-extension cases- 17 

Bidding in by District of Columbia of real estate not sold at tax sales— 8 

Bills, tax, prepared under direction of assessor- 6 

Board of assistant assessors, number of members of, etc- 3 


37 


































38 


INDEX. 


Board of equalization and review of real estate assessments: I’aye. 

Personnel of_ 3 

Time of sessions_ 4 

Notice of sessions_ 4 

Members authorized to summon witnesses_ 4 

Three members constitute a quorum_ 4 

Duties of_ 4, 5 

Commissioners’ approval of assessments necessary after work of, is 

complete_ 4 

Time for appeals from assessments of damaged or newly improved 

property_ 5 

Shall report reassessment of property to collector of taxes_ 5 

Board of personal tax appeals: 

Personnel of_ 3. 27 

Bight of appeal to_ 26 

Time of sessions_ 27 

Notice of time of sessions_„_ 27 

Four members constitute a quorum_ 27 

Board of personal tax appraisers: 

Personnel of_,_ 3, 26 

Authorized to administer oaths_ 26 

Board to assess real estate, personnel and duties of_3, 4 

Bond, assessor required to furnish_ 3 

Bonding companies, personal tax on_ 29 

Books of assessment, time for completion of, by assessor_ 5 

Broker who is member of stock exchange outside District of Columbia, 

personal tax on_ 30 

Brokers, note and general, tax on_ 30 

Building associations, personal tax on_ 30 

Building lines, establishment of uniform_;_ 25 

Buildings: 

Assessments for removing or securing dangerous_ 21 

Assessments for removal of insanitary_ 21 


O. 


Carriage ways, no special assessments for improvement of_ 25 

Certificate of taxes: 


Provision for issue of, by assessor_ 12 

Isa bar to collection from subsequent purchaser of tax, etc., which is 

lien upon real estate mentioned_ L2 

Certificates, tax-sale, provision for issue of, by collector of taxes_ 8 

Cesspools, assessment for cleaning offensive_ 24 

Charitable institutions, personal property of certain, exempt from taxa¬ 
tion_ 31 

Clairvoyants, licenses for_1_ 32 

Clothing, exempt from personal tax_ 31 

Collections: 

Method of crediting, on account of assessments for service sewers_ 20 

On account of assessment work, method of crediting_ 16 

Collector of taxes: 

Duties of, as to collection and deposit of revenues_ 12 

Shall give notice when ready to receive taxes_ 5 

Shall bid in property for District of Columbia at tax sales if not sold- S 

Provision for issue of tax-sale certificates by_ 8 

Shall file report of sales with recorder of deeds_ 8 

Shall give notice of distraint and sale of personal property_ 27 

Must report to Commissioners every distraint and sale *of personal 

property and send accounts to auditor_ 28 

Commission merchants, act of March 21, 1892, as to, made applicable to 

auctioneers_ : _ 32 

Condemnation of land for extension of streets and avenues, method of_16, 21 

Cooperative association, exemption of_ 30 













































INDEX. 


39 


Corporations: Page. 

Tax on___29, 30 

Certain class of, shall be taxed as individuals_ 30 

Curbs and sidewalks, new, on streets being improved one-half cost shall 

not be levied on abutting property in all cases_ 16 

D. 

Damages, in street-extension cases_ 17 

Dangerous structures, assessment for removing or securing_ 21 

Dangerous wells, etc., assessment for inclosing_ 22 

Deeds, tax, issue of_ 8 * 

Deeds, wills, etc., transcripts of, shall be made by employee in surveyor’s 

office and copy furnished assessor_ 13 

Deposits under permit system : 

By property owners requesting improvements_ 15 

Refundment of surplus_ 16 

Deposits and water rents, refundment of_ 36 

Designation of squares, etc., for assessment and taxation, method of_ 13 

Distrained goods, money received at sale of, must cover taxes, etc_ 28 

Distraint and sale of personal property: 

Method of_ 27 

Collector of taxes must submit report of each, to Commissioners and 

account to auditor_ 28 

Draining lots, assessments for_ 22 

Drivers of licensed passenger vehicles must wear badge_ 32 

Duplicate tax-sale certificates, provision for issue of_ 11 

E. 

Electric-lighting companies, personal tax on___ 29 

Entertainments in churches, etc., no license required for, under some con¬ 
ditions_ 32 

Excise hoard, personnel of_ 3 

Exemption from assessments for new curbs and sidewalks on new streets- 16 

Exemption from assessments for water mains and service sewers_ 17 

Exemption of cooperative associations_ 30 

Exemption of personal property_ 31 

Exemption of property of foreign legations_7,14, 31 

Exemption of real property_ 6, 7 

Exemption from special assessments of property of United States, District 

of Columbia, and foreign legations_ 14 

foreign legations_ 14 

Exemptions from water rents_ 7 

Extension of streets and avenues, provision for_ 16 

F. 

Fidelity companies, personal tax on_ 29 

Fire-escape law, must be complied with before issue of certain licenses_ 32 

Fire escapes, costs of erection of, etc_ 24 

Flying horses, licenses for_ 32 

Foreign legations. (See Legations.) 

Fortune tellers, licenses for_ 32 

G. 

Gas companies, personal tax on-- 29 

H. 

Hearings shall he held as to proposed improvements under assessment 

system._ 14 

Hotels: 

Tax on furniture in_ 29 

License for_ 32 







































40 


INDEX. 


Hucksters: rage. 

Must wear badges with same number as that on their vehicles- 32 

Licenses not required of certain, bringing produce of their own rais¬ 
ing _ 32 

I. 

Improvements, new, assessment of__ 4 

Inflammable materials, licenses for storage of_ 32 

Insanitary buildings, assessments for removal of_ 21 

Insurance companies, personal tax on_ 29 

Invalid sales, cancellation and refundment of_ 10 

h. 

Legal disability, redemption of property of persons under_ 10 

Legations: 

Exemption of property of, from taxation_._ 7 

Exempted from special assessments_ 14 

Personal property of, exempt from taxation_ 31 

Libraries, exempt from personal tax_ 31 

License law, penalty for violation of_ 33 

Licenses: 

List of rates of, etc_33, 35 

Issue of and fees for_31, 35 

To theaters may be revoked under certain conditions_ 32 

Not required for certain entertainments in churches_ 32 

May be transferred_ 31 

Licenses and taxes, provision for refundment of erroneously paid_35, 36 

Liens, failure of District of Columbia to enforce, shall not relieve prop¬ 
erty from tax due_ 10 

Lighting tracks of steam railway companies, provision for_ 24 

Livery stables, proprietors of. must get licenses for certain of their vehi¬ 
cles_ 32 

M. 

Massage establishments, licenses for_ 32 

Mediums, licenses for_ 32 

Merchandise, dealers in, shall pay li per cent on average stock in trade. 28 

Merry-go-rounds, licenses for_ 32 

Minor streets, width of_ 20 

Minor streets and alleys, etc.: 

Provision for opening_ 20 

Assessments to reimburse appropriations for opening_ 20 

Assistant corporation counsel to conduct proceedings in opening_ 21 

Minors and others under legal disability, redemption of property of_ 10 

N. 

Note brokers, tax on_ 30 

Notice: 

Sessions of board of equalization and review of real estate assess¬ 
ments, method of giving_ 4 

Collector of taxes shall give, when ready to receive taxes_ 5 

Of tax due and in arrears on real estate, be given by assessor_ 7 

Method of serving, of assessments levied for improvements under as¬ 
sessment and permit system_ 15 

Not necessary when deposits are made by property owner for im¬ 
provements under permit system_ 16 

Method of service to property owner as to assessment for water main 

and service sewer_ 18 

Method of service of, to abate nuisances_ 23 

Method of giving, that schedule of personal property is ready_ 26 

Of time of sessions of board of personal tax appeals_ 27 

Of distraint and sale of personal property_ 27 

Nuisances, provision for abatement of, etc_ 22 










































INDEX. 


41 


O. Page. 

Omitted real property, assessment of_,_ 4 

Opening alleys and minor streets, etc.: 

Provision for_ 20 

Provision for assessments to reimburse appropriations for opening_ 20 

Assistant corporation counsel to conduct condemnation proceedings in_ 21 
Overdue taxes, sales for_ 7, 27 

P. 

Palmists, licenses for_ 32 

Pamphlet, of tax sales_ 7,11 

Paving streets adjacent to street-railway tracks, assessments for_:_ 25 

Payment: 

Personal taxes, time for_1_ 30 

Realty taxes, time for_ 6 

Special assessments, method of_1_ 15 

Penalty: 

Failure to make personal property return_ 20 

Failure to pay taxes_ 0 

Violation of license law_ 31 

Violation of personal-tax law_ 31 

Perjury, persons swearing falsely before board of equalization and review 

of real estate assessments, guilty of_ 4 

Permit system, deposits under_ 35 

Persons under legal disability, redemption of property of_ 10 

Personal property: 

Assessors of_ 3, 20 

Of foreign legations exempt from taxation_ 7, 31 

Taxation of_ 2G 

Schedules of_ 26 

Penalty for failure to make returns of_ 2G 

Distraint and sale of_ 27 

Notice of distraint and sale of_ 27 

Disposal of surplus from tax sale of_ 28 

Money received at sale of distrained, must cover taxes, etc_ 28 

Rate of taxation on_ 28 

Exemption of- 31 

Personal tax, time for payment of_ 30 

Personal-tax law, penalty for violation of_ 31 

Plat books, current series of taxation and assessment in surveyor’s office 

is standard book of reference- 14 

Policemen, special, provision for at street-railway crossings- 23 

Portraits, family, exempt from personal tax- 31 

Property, unsubdivided, not assessable for sewer and water mains unless 

connected_ 10 

Property damaged, assessment against, may be reduced- 4, 5 

Property omitted, assessment of- 4 

Q. 

Quashed assessments, provision for reassessment of—*- 20 

Quorum : 

Three members of board of equalization and review of real estate as¬ 
sessments, constitutes- 4 

Four members of board of personal-tax appeals constitutes- 2< 




R. 

Railroads: 

Street, shall pay 4 per cent per annum on gross receipts and other 

taxes as provided by law- 

Assessment of tracks of-- 

Railway companies, steam, provision for lighting tracks of_. 

Rate of taxation_ 

Real estate: 

Three assistant assessors assigned to duty of assessing- 

Assessors to keep list of, sold for nonpayment of taxes- 

Exemption of, from tcixes- 

Shall be bid in for District of Columbia under certain conditions- 


29 
29 
24 
5. 28 


3 

6 

6,7 

8 















































42 


INDEX. 


Real estate—Continued. l’age. 

May be readvertised for sale at ensuing annual tax sale 

Provision for redemption from tax sales_ 

Redemption of that belonging to minors, etc., from tax sales- 10 

Assessed triennially at two-tliirds its true value_ 3 

To whom assessed_ 5 

Reassessment, provision for_ 5,12 

Reassessment of quashed assessments, provision for__ 20 

Recorder of deeds, report of sales to be filed with_ 30 

Records of assessor to be kept open to the public_ 6,11 

Redemption from tax sales: 

Provision for_^__ 9 

Property of minors, etc_ 10 

Redemption fund, payments to and from_ 36 

Refundment and cancellation of invalid sales_ 10 

Refundment of erroneously paid taxes and licenses_35, 36 

Refundment of surplus deposits, made for improvement under permit 

system_ 16 

Refundment of water rents and deposits, provision for_ 36 

Removal of insanitary buildings, assessment for_ 21 

Removal of weeds, assessment for_ 22 

Removal or securing dangerous structures, assessments for_ 21 

Return of personal property, penalty for failure to make_ 26 

Revenues, duties of collector of taxes as to collection and deposit of_ 32. 

S. 

Sale for nonpayment of assessments for watermains and service sewers, 

method of_ 19 

Sale of distrained goods, money received at, must cover taxes, etc_ 28 

Sales, invalid, refundment and cancellation of_ 10 

Sales for overdue taxes_ 7, 27 

Sales for unpaid assessments, conducted as sales for general taxes_ 15 

Savings banks: 

Having no capital stock, etc., personal tax on_ 29 

Incorporated, personal tax on_ 30 

Schoolbooks, exempt from personal tax_ 31 

Scientific institutions, personal property in certain, exempt from taxation- 31 
Service of notice, of assessment levied for improvement under assess¬ 
ment and permit system_ 15 

Service sewers and water mains: 

Commissioners authorized to lay and assess property for_ 17 

Lots under 300 feet deep not to be assessed twice for_ 38 

Method of giving notice of assessment for_ 38 

Method of payment of assessment for, and sale for nonpayment_ 19 

Unsubdivided property not assessable for, unless connected_ 10 

Service sewer: 

Defined_ 20 

Method of crediting* sums received on account of assessment for_ 20 

Sewers. (See Service sewers and water mains.) 

Ships, tax on_ 2S 

Shooting galleries, license for_’_ 32 

Sidewalks, the word “ sidewalks ” construed to include curbs_ 14 

Sidewalks and alleys, provision for improvement and repair of_ 14 

Sidewalks and curbs, new, on streets being improved, assessment not to 

be made against abutting property for, under certain conditions_ 16 

Soothsayers, license for_;_ 32 

Special policemen at street-railway crossings, provision for_._ 23 

Squares, etc., method of designation of, for assessment and taxation_ 13 

Stables, livery, proprietors of, must get licenses for certain of their ve¬ 
hicles _ 32 

Stocks, etc., value of, must be stated before establishment of business_ 28 

Stock Exchange, Washington, tax on_ 30 

Street railroads shall pay 4 per cent per annum on gross receipts and 

other taxes as provided by law_ 29 

Street-railway crossings, provision for special policemen at_I_ 23 


a a 

















































INDEX. 43 

Streets: Page. 

Provision for lighting, when occupied by tracks of steam-railway 

companies _ 24 

Assessment for paving, adjacent to street-railway tracks_ 25 

Being improved, assessments for new curbs and sidewalks on_ 16 

Streets and avenues, provision for extension of_ 16 

Streets, minor, width of_ 20 

Streets, minor, and alleys, etc.: 

Provision for opening_ 20 

Assessments to reimburse appropriations for opening of_ 20 

Assistant corporation counsel to conduct condemnation proceedings 

in opening, etc_'_ 21 

Structures, dangerous, assessments for removing or securing_ 21 

Surplus deposits, refundment of those made under permit system_ 16 

Surplus from tax sales: 

Disposal of__ 9, 10 

Of personal property_1_ 28 

Surveyor, District of Columbia, shall furnish transcripts of wills, deeds, 
etc., daily to assessor_ 13 


T. 


Tax bills, prepared under direction of assessor___ 6 

Tax certificates: 

Provision for issue of, by assessor_ 12 

Bar against collection of taxes, etc., from subsequent purchase of real 

estate mentioned therein_ 12 

Tax deeds, issue of_ 8 

Tax-sale certificates: 

Provision for issue of, by collector of taxes_ 8 

Duplicate, provision for issue of_ 11 

Tax-sale pamphlet_ 7,11 

Tax sales: 

Provision for_ 7 

Real estate shall be bid in for District of Columbia at, if not sold 

to other parties_ 8 

Property may be readvertised and sold at next annual_ 9 

Redemption of real estate from_ 9 

Redemption of real estate from, by minors, etc_ 10 

Refundment and cancellation of invalid_ 10 

Report of, to be filed with recorder of deeds_ 10 

Taxation, rate of___ 5 

Taxes: 

Date of payment of_ 6 

Overdue, sales for_ 7 

Taxes and licenses erroneously paid, provision for refundment of_35, 36 

Telephone companies, personal tax on- 29 

Theaters, licenses for, may be revoked- 32 

Title insurance companies, personal tax on- 29 

Tracks of steam railway companies, provision for lighting- 24 

Tracks of street railways, assessment for paving streets adjacent to- 25 

Tracks of street railway companies, not taxed as real estate in all cases. 29 

Transcripts of deeds, wills, etc., for assessment records, employee of sur¬ 
veyor’s office shall make, and copy must be furnished the assessor- 13 

Triennial assessment of real estate:. 

Provision- 3 

Time for completion of- 3 

Triplicate of assessment, copies furnished collector of taxes, Comptrol¬ 
ler of Treasury, assessor-.1-- 5 


U. 


Unsubdivided property not assessable for sewer and water main unless 
connected_ 










































44 


INDEX. 


V. 

Tage. 

Vehicles operated over definite route, license for_ 32 

Vessels, tax on_._ / 28 

W. 

Washington Stock Exchange, tax on_ 30 

Water department receipts, deposit of___ 20 

Water fund, payments from_ 36 

Water main tax bills, prepared under direction of assessor__ 6 

Water mains, deposit of moneys received for laying_ 20 

Water main and service sewers: 

Commissioners authorized to lay, and assess property for_ 17 

Lots under 100 feet deep not to be assessed twice for_ 18 

Method of giving notice of assessment for_ IS 

Method of payment of assessments for, and sale for nonpayment_ 19 

Unsubdivided property not assessable for, unless connected_ 19 

Water rents, property exempt from payment of_ 7 

AVater rents and deposits, refundment of_ 36 

Wearing apparel, exempt from personal taxes_ 31 

AA^eeds, assessments for removal of._ 22 

AA r ells, dangerous, assessments for inclosing_ 22 

Wills, deeds, etc., transcripts of, shall be made by employee of survey¬ 
or’s office and copy furnished the assessor_»_ 13 

AA'itnesses, members of board of equalization and review of real estate 
assessments authorized to summon, and fees of_ 4 


o 


i B S 7 08 






































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